This paper analyzes in a critical manner the discretional power of the Director of the Internal Revenue Service, that’s given by article 162 of the Tax Code. This article empowers him to decide to exercise criminal action through the filling of a lawsuit or the presentation of a complaint about the facts that constitute tax crimes, being also able to require the intervention of the State Defense Council, or decide to pursue only a fine penalty, excluding the application of a corporal punishment or imprisonment, sending the backgrounds to the Regional Director to apply the appropriate through an administrative procedure.
Keywords:
Motivation, discretion, arbitrariness, legality principle, Director of Internal Revenue Service
Gómez Sotomayor, A. (2018). Attribution of the Director of Internal Revenue Service to report or interpose plaint and motivation duty. Revista De Derecho Público, (88), 43–56. https://doi.org/10.5354/0719-5249.2018.50437
