THE LEGAL LABYRINTH OF ICAFE: HOW JURISPRUDENCE ENDED THE CONFLICT OVER THE PARAFISCAL CONTRIBUTION
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| Autores: | , |
|---|---|
| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2025 |
| Descrição: | 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. |
| País: | Portal de Revistas UCR |
| Recursos: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Idioma: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/2669 |
| Acesso em linha: | https://revistas.ucr.ac.cr/index.php/rjuridicas/article/view/2669 |
| Palavra-chave: | Parafiscal contribution, Jurisdiction (Agrarian/Contentious-Administrative/Collection), ICAFE, Collection. Contribución parafiscal, Jurisdicción (Agraria/Contencioso Administrativo/Cobro), ICAFE, Cobro. |