Analysis of the question of unconstitutional frem the judgment of the Constitutional Court

This paper presents the question of unconstitutionality, from the analysis of the Constitutional Court ruling handed down in Article 116 of the Tax Code, which allowed the directors of the Internal Revenue Service an official delegate to the judicial function that legally belonged. This is how, we present a previous history of the case and the applicable legal framework, and then delve into the arguments of the main paragraphs of that judgment, with special emphasis on the principles invoked, its effects and legal problems arising from it, referring existing solutions in comparative law and the administrative authority to impose penalties, to end with some ideas by way of conclusion