Abstract

PEREZ URQUIZA, YALENNI. Judicial revision of tax administration acts in Cuba. Justicia Juris [online]. 2016, vol.12, n.2, pp.77-86. ISSN 1692-8571.  https://doi.org/10.15665/rj.v12i2.1012.

In the presence of the not so recently Cuban tax system modifications (2012), the tax relations universe and consolidates tax procedures are amplified. And so, the need of adequate juridical safety indexes accomplishments is very high. This need is also relevant in the analysis ofthe administrative judicial process established in the valid law for tax issues, where the tax justice should fulfill elevated rates. To analyzed it, this reflection article describes a debate on three main aspects in the process: the access to administrative judicial process, the protection action and sentences executions.

Keywords : Acts; administrative and tax process; cautery tutelage; judicial review; juridical safety; tax administration; sentence execution.

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