THE LEGAL LABYRINTH OF ICAFE: HOW JURISPRUDENCE ENDED THE CONFLICT OVER THE PARAFISCAL CONTRIBUTION
Salvato in:
| Autori: | , |
|---|---|
| Natura: | artículo original |
| Status: | Versión publicada |
| Data di pubblicazione: | 2025 |
| Descrizione: | 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. |
| Stato: | Portal de Revistas UCR |
| Istituzione: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Lingua: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/2669 |
| Accesso online: | https://revistas.ucr.ac.cr/index.php/rjuridicas/article/view/2669 |
| Keyword: | Parafiscal contribution, Jurisdiction (Agrarian/Contentious-Administrative/Collection), ICAFE, Collection. Contribución parafiscal, Jurisdicción (Agraria/Contencioso Administrativo/Cobro), ICAFE, Cobro. |