Ejecución y suspensión de los actos tributarios locales
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Legislation and regulations regarding administrative acts of local taxes are full of peculiarities. As a result, it is difficult for local governments to choose the right process in each case and to indicate the adequate administrative appeals that the citizens should use in case of disagreement with the administrative act. This difficulty also applies to citizens because the wrong choice of the administrative appeal, taking into account that the deadlines are brief, can lead to the loss of their rights. The way of reacting before administrative acts of local entities regarding the management of taxes and other incomes regulated by public law are not only different in relation to federal taxes, but also varies if we are before cities of huge population and the rest of local entities that are not subject to this regime.