Abstract

BENCOMO FARINAS, Yaneisi. Solve et repete vs judicial guardianship in Cuba: outstanding issue in the constitucional procedural law. Cuest. Const. [online]. 2013, n.28, pp.3-33. ISSN 1405-9193.

Access to justice is one of the most important rights and guarantees to consider in the new constitutional transformation in Latin America and the Caribbean. Deepen his study in tax matters inevitably involves breaking into topics of high importance as the legal protection of the taxpayer front acts of the tax administration, and consequently, the need for judicial review of such acts or obstacles unhindered. Precisely in this article analyzes one of the limitations that restricts the content and scope of the jurisdictional guarantees, ie the solve et repete rule, privilege of public administration that lacks constitutional backing and leaves helpless to taxpayers.

Keywords : solve et repete; public administration; taxpayers; judicial control (judicial review); Constitution; rights and legal principles; jurisdictional guarantees; constitucional procedural law.