Automatic administrative act in the tax procedure: an analysis of the automatic suspensions provided for in the Argentine Customs Code
DOI:
https://doi.org/10.14409/redoeda.v9i1.11819Keywords:
tax procedure, customs suspensions, automatic administrative act, Custom code, ArgentinaAbstract
In this work I aim at defining the electronic administrative act, its characteristics and regulation locally, as well as in the comparative law. Then, I focus on customs regulation, particularly on automatic suspension of custom records – custom brokers and other system agents – disposed by the Administrative Authority. I also analyze judicial decisions related to automatic suspensions provided by Act 22.415 of the Customs Code. I enquire about fiscal intelligence in tax procedure in the light of social constitutional rule of law. Finally, I raise some thoughts in order to seek answers to the following questions: Are the suspensions provided without any further procedure in the Customs Code, Act 22.415, electronic administrative acts? If this is the case, are they consistent with the constitutional social rule of law?
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