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Para agotar la vía gubernativa y acudir a la jurisdicción contenciosa administrativa no es obligatorio interponer el recurso de reposición contra el acto que decide las excepciones en el cobro coactivo tributario

ABSTRACT: “In order to exhaust the governmental channel and resort to the contentious administrative jurisdiction, it is not obligatory to file an appeal for reversal against the act that decides the exceptions in the coercive tax collection”