NOTIFICACIÓN DEL TÍTULO DE CRÉDITO RESPECTO DEL PAGO DEL IMPUESTO PREDIAL PREVIO AL INICIO DE UN PROCESO COACTIVO EN LOS GOBIERNOS AUTÓNOMOS DESCENTRALIZADOS MUNICIPALES

Abstract

The compulsory collection procedure, that is, by coercive means, is a municipal power granted to maintain the economic autonomy of the public administration without the intervention of the judicial function. The contrariety of the regulations of the Tax Code and of the Organic Code of Territorial Organization, Autonomy and Decentralization, where the first contemplates the respective notification, while the second indicates the beginning of the process without the need for notification and the constitutional opposition, due process and Right to defense, is a subject that must be reformulated. The objective of the present revision work will be to revise both regulations, in such a way that a possible inconsistency is demonstrated and thus propose an internal regulation with the purpose of not violating the rights of the municipal taxpayers and not affecting the public administration. As a conclusion, a possible reform to article 512 of the Organic Code of Territorial Organization, Autonomy and Decentralization is proposed, in which it is indicated that the notification of the credit title by the officials is necessary, considering the stipulated in the Tax Code