<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1870-6916</journal-id>
<journal-title><![CDATA[Tla-melaua]]></journal-title>
<abbrev-journal-title><![CDATA[Tla-melaua]]></abbrev-journal-title>
<issn>1870-6916</issn>
<publisher>
<publisher-name><![CDATA[Benemérita Universidad Autónoma de Puebla, Facultad de Derecho y Ciencias Sociales]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1870-69162015000100156</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El embargo en materia fiscal federal: entre la legalidad y la falta de límites]]></article-title>
<article-title xml:lang="en"><![CDATA[The embargo on federal Tax matters between legality and the lack of limits]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Revilla Cerrillo]]></surname>
<given-names><![CDATA[Eric Sergio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Soto Amador]]></surname>
<given-names><![CDATA[Ana del Carmen]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Benemérita Universidad Autónoma de Puebla Facultad de Derecho y Ciencias Sociales ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Benemérita Universidad Autónoma de Puebla Facultad de Derecho y Ciencias Sociales ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2015</year>
</pub-date>
<volume>8</volume>
<numero>37</numero>
<fpage>156</fpage>
<lpage>184</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1870-69162015000100156&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1870-69162015000100156&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1870-69162015000100156&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Ante la existencia de un crédito fiscal firme a favor de la federación, nace un estado de inseguridad objetiva y subjetiva respecto al patrimonio del contribuyente, pues ante el cobro del adeudo vía embargo de bienes por parte de la autoridad fiscal, si bien esta última sólo puede embargar hasta el límite del adeudo, el ejecutor actuante en ejercicio de una facultad reglada e ilimitada, y de manera subjetiva, valiéndose sólo de su juicio y no del monto adeudado o de los documentos mostrados por terceros, embarga los bienes que quiera y no los que deban ser; facultad reglada, discrecional, arbitraria o subjetiva por indeterminada, pero a final de cuentas un acto de legalidad sin límites.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[In the presence of a strong tax credit in favor of the federation, a state born of objective and subjective uncertainty about the property of the taxpayer, therefore, faced with the collection of the debt via garnishment the taxpayer estate, executed by the tax authority. Granted that the latter can seize to the limit of the debt, the executor acting in the exercise of the circumscribed and unlimited power awarded, subjectively, using merely the opinion of the executor and not the amount owed or the documents presented by third parties, seizes personal property to suit the executor and not what should be; capability regulated discretionary, arbitrary or a subjective power without limits, ultimately an act of legality with limits.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Ejecutor]]></kwd>
<kwd lng="es"><![CDATA[embargo]]></kwd>
<kwd lng="es"><![CDATA[juicio]]></kwd>
<kwd lng="es"><![CDATA[subjetividad]]></kwd>
<kwd lng="es"><![CDATA[límites]]></kwd>
<kwd lng="en"><![CDATA[Executor]]></kwd>
<kwd lng="en"><![CDATA[garnishment]]></kwd>
<kwd lng="en"><![CDATA[judgment]]></kwd>
<kwd lng="en"><![CDATA[subjectivity]]></kwd>
<kwd lng="en"><![CDATA[limits]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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