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El exceso ritual manifiesto en el recurso de revocación fiscal

Document Citas 18 Citado por Relacionados
Vincent
AutorLuis Eduardo Vázquez Cárdenas
CargoUniversidad de La Salle Bajío/Universidad Iberoamericana León, México
Páginas87-112
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IURIS TANTUM No. 34 https://doi.org/10.36105/iut.2021n34.05 2021
 
The manifest procedural ritualism in the tax administrative
appeal for revocation

 
https://doi.org/10.36105/iut.2021n34.05
Recibido: 18/11/2021
Aceptado: 10/12/2021
RESUMEN
  


       
        
  

  -
     
 

    
 pro actione.
Abstract:
Since its inception in Argentine jurisprudence, the doctrine of manifest pro-
        
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countries, including Mexico. Although Mexican jurisprudence does not ty-
pically use the expression “manifest ritual excess,” it has adopted the doc-
trine itself in various ways. This doctrine is useful to identify excessive,
mechanical, or disproportionate adherence to procedural rules. In the realm
of tax controversies and the corresponding remedies, the appeal known as
“revocation” stands out for having been created with the express intention
to privilege substance over form, and to cut red tape. However, there are
still ritualistic provisions in place, as well as a tendency toward ritualistic
enforcement that contradict such purpose.
Keywords:
manifest procedural ritualism, administrative appeal, substantive law’s pri-
macy over procedural law, due process, pro action principle.
Introducción
       -
   -

   
-
       
   
         
          
        
  -



-
    
 
-
  -
  
  -
    
    
 
      
    
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