THE LEGAL LABYRINTH OF ICAFE: HOW JURISPRUDENCE ENDED THE CONFLICT OVER THE PARAFISCAL CONTRIBUTION
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| Auteurs: | , |
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| Format: | artículo original |
| Statut: | Versión publicada |
| Date de publication: | 2025 |
| Description: | The jurisdictional conflict and query within the legal community regarding the collection of the ICAFE parafiscal contribution are addressed. It identifies three positions: that of Public Law, which classifies it as parafiscal and associates it with the contentious-administrative jurisdiction; that of Agrarian Law, which interprets it as "agrarian parat-tax matter"; and that of Civil Law, which views it as a monetary obligation. The analytical conclusion of the essay is that the agrarian jurisdiction is the competent one. |
| Pays: | Portal de Revistas UCR |
| Institution: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Langue: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/2669 |
| Accès en ligne: | https://revistas.ucr.ac.cr/index.php/rjuridicas/article/view/2669 |
| Mots-clés: | Parafiscal contribution, Jurisdiction (Agrarian/Contentious-Administrative/Collection), ICAFE, Collection. Contribución parafiscal, Jurisdicción (Agraria/Contencioso Administrativo/Cobro), ICAFE, Cobro. |