Abstract

ARBOLEDA CURREA, Paula  and  GARZON OTALORA, Diego Fernando. Calculation of legal deadlines for filing appeals on tax matters, according to jurisprudence of the Council of State. Estud. Socio-Juríd [online]. 2013, vol.15, n.2, pp.111-125. ISSN 0124-0579.

ABSTRACT According to the Colombian Council of State, it is necessary to comply with all the procedural requirements of a process in order to fulfill the principle of legal certainty, especially in processing administrative appeals on tax matters. These requirements include filing the appeal in proper form and within the legal deadlines. However, there has been some debate regarding the manner of calculating the deadline for filing an appeal, which calls for analyzing the jurisprudential line of the Fourth Section of the Council of State through the reconstruction of the jurisprudential line of both theses, as proposed by author Diego López Medina in his book El Derecho de los Jueces.

Keywords : exhaustion of administrative remedies; legal deadlines calculation tax matters; administrative appeal filing; Colombian Council of State Jurisprudence.

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