Invalidities as the launch in tax administration act

Abstract

The paper analyzes the concept of the word “launch”,taking into account the divergence about this being anadministrative, legal administrative act, administrativeprocedure, or both. Addresses the issue of revocation of theinstitute not be admitted to the tax assessment. Emphasizesthe hypothesis that the condition of the act, the tax assessmentis subject to the lessons provided in the field of administrativelaw, specifically regarding the application of the theory ofadministrative acts. Also, will examine the possibility ofinvalidation of the tax assessment resulting from addictions,based on the traditional distinction between void and voidableacts verifying the appropriateness of revising or amending thelaunch by the tax authorities.