BENCOMO FARINAS, Yaneisi. Solve et repete in the Tax Environment. Critical Notes on the Theses Justifying Its Demand. []. , 29, 2, pp.441-468.   12--2021. ISSN 0120-8942.  https://doi.org/10.5294/dika.2020.29.2.5.

This paper presents arguments against the maintenance of one of the most recognized procedural rules in tax law: solve et repete or prepayment. So, the objective is to make a critical assessment of the different theses defended by the doctrine to justify this economic requirement in the tax landscape, reflecting on its inadequacies. In parallel, it emphasizes the need for each State to guarantee, when instituting the powers and prerogatives of the Tax Administration, that they do not violate the unrestricted respect for, assurance, and defense of the taxpayers’ rights, in as much the rights are established within the constitutional limits and purposes of state power and the jurisdictions of rulers and government agencies.

: Prepayment; solve et repete; legal nature; thesis; tax administration; taxpayers; rights.

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