Abstract

BENCOMO FARINAS, Yaneisi. The solve et repete in the Cuban tax scenario: administrative privilege which limits the exercise of human rights. Cuest. Const. [online]. 2017, n.37, pp.121-169. ISSN 1405-9193.  https://doi.org/10.22201/iij.24484881e.2017.37.11455.

In the present work an assessment is made of the technical and legal treatment given to human rights in the Cuban Constitution, reflecting on its successes and shortcomings. At the same time, it emphasizes the need for each State, by instituting the powers and privileges of the Public Administration, to ensure that these do not infringe on the assurance and defense of human rights; Insofar as these constitute constitutional ends and limits of the exercise of state power.

Likewise, an analysis is carried out, in the current Cuban tax legislation, of one of the most recognized administrative privileges: solve et repete or previous payment, showing the necessity of elimination before the consequences

Keywords : human rights; Constitution; administrative privileges (solve et repete).

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