SciELO - Scientific Electronic Library Online

 número37Los órganos constitucionales autónomos en México: una visión integradoraInterpretación conforme, clave para la legitimidad democrática en el control constitucional normativo índice de autoresíndice de assuntospesquisa de artigos
Home Pagelista alfabética de periódicos  

Serviços Personalizados




Links relacionados

  • Não possue artigos similaresSimilares em SciELO


Cuestiones constitucionales

versão impressa ISSN 1405-9193


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.

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

Palavras-chave : human rights; Constitution; administrative privileges (solve et repete).

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )