Automatic administrative act in the tax procedure: an analysis of the automatic suspensions provided for in the Argentine Customs Code
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 Admi...
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Universidad Nacional del Litoral
2022
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| Acceso en línea: | https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/Redoeda/article/view/11819 |
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I26-R133-article-11819 |
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I26-R133-article-118192023-01-09T18:09:30Z Automatic administrative act in the tax procedure: an analysis of the automatic suspensions provided for in the Argentine Customs Code Acto administrativo automático en el procedimiento tributario: un análisis de las suspensiones automáticas previstas en el Código Aduanero Argentino Carullo, Sergio procedimiento tributario suspensiones aduaneras acto administrativo automático Código Aduanero Argentina tax procedure customs suspensions automatic administrative act Custom code Argentina 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? En este trabajo busco definir el acto administrativo de elaboración electrónica, sus características y su regulación a nivel local como en el derecho comparado. Para luego concentrarme en la regulación aduanera, particularmente las suspensiones automáticas de los registros aduaneros – despachantes de aduanas y otros agentes del sistema – dispuestas por la autoridad administrativa. Analizo también jurisprudencia relacionada con las suspensiones automáticas previstas por la ley 22.415 –Código Aduanero. Indago sobre la inteligencia fiscal en el procedimiento tributario a la luz del Estado constitucional social de derecho. Para finalizar planteo algunas reflexiones para buscar respuestas a los siguientes interrogantes ¿Las suspensiones previstas sin más trámite en el Código Aduanero, ley 22415, configuran actos de elaboración electrónica? y en su caso ¿son respetuosos de un Estado constitucional social de Derecho? Universidad Nacional del Litoral 2022-08-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/Redoeda/article/view/11819 10.14409/redoeda.v9i1.11819 Revista Eurolatinoamericana de Derecho Administrativo; Vol. 9 Núm. 1 (2022): enero/junio; 123-150 Euro-Latin American Journal of Administrative Law; Vol. 9 No. 1 (2022): January/June; 123-150 Revista Eurolatinoamericana de Direito Administrativo; v. 9 n. 1 (2022): janeiro/Junho; 123-150 2362-583X 10.14409/redoeda.v9i1 spa https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/Redoeda/article/view/11819/16953 Derechos de autor 2022 Sergio Carullo http://creativecommons.org/licenses/by/4.0 |
| institution |
Universidad Nacional del Litoral |
| institution_str |
I-26 |
| repository_str |
R-133 |
| container_title_str |
Biblioteca Virtual - Publicaciones (UNL) |
| language |
Español |
| format |
Artículo revista |
| topic |
procedimiento tributario suspensiones aduaneras acto administrativo automático Código Aduanero Argentina tax procedure customs suspensions automatic administrative act Custom code Argentina |
| spellingShingle |
procedimiento tributario suspensiones aduaneras acto administrativo automático Código Aduanero Argentina tax procedure customs suspensions automatic administrative act Custom code Argentina Carullo, Sergio Automatic administrative act in the tax procedure: an analysis of the automatic suspensions provided for in the Argentine Customs Code |
| topic_facet |
procedimiento tributario suspensiones aduaneras acto administrativo automático Código Aduanero Argentina tax procedure customs suspensions automatic administrative act Custom code Argentina |
| author |
Carullo, Sergio |
| author_facet |
Carullo, Sergio |
| author_sort |
Carullo, Sergio |
| title |
Automatic administrative act in the tax procedure: an analysis of the automatic suspensions provided for in the Argentine Customs Code |
| title_short |
Automatic administrative act in the tax procedure: an analysis of the automatic suspensions provided for in the Argentine Customs Code |
| title_full |
Automatic administrative act in the tax procedure: an analysis of the automatic suspensions provided for in the Argentine Customs Code |
| title_fullStr |
Automatic administrative act in the tax procedure: an analysis of the automatic suspensions provided for in the Argentine Customs Code |
| title_full_unstemmed |
Automatic administrative act in the tax procedure: an analysis of the automatic suspensions provided for in the Argentine Customs Code |
| title_sort |
automatic administrative act in the tax procedure: an analysis of the automatic suspensions provided for in the argentine customs code |
| description |
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? |
| publisher |
Universidad Nacional del Litoral |
| publishDate |
2022 |
| url |
https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/Redoeda/article/view/11819 |
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| first_indexed |
2023-03-18T23:05:25Z |
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2023-03-18T23:05:25Z |
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