#SeriesAFFAN #EXECUTIONS Chapter 4: COERCIVIOUS ECONOMIC PROCEDURE - COURT OF ACCOUNTS LAW COERCIVIOUS ECONOMIC PROCEDURE WHAT ARE EXECUTION PROCEEDINGS? THEIR PURPOSE IS TO ENFORCE A PREVIOUSLY DECLARED OR ESTABLISHED RIGHT BY MEANS OF A JUDICIAL REQUEST. 1. WHAT TYPES OF COERCIVIOUS ECONOMIC PROCEDURES EXIST? 1. THE COERCIVIOUS ECONOMIC PROCEDURE REGULATED BY THE ACCOUNTING COURT LAW (“COMMON” COERCIVIOUS ECONOMIC) 2. THE COERCIVIOUS ECONOMIC PROCEDURE REGULATED BY THE TAX CODE (“TAX” COERCIVIOUS ECONOMIC) 2. IN WHICH CASES DOES THE COERCIVIOUS ECONOMIC PROCEDURE OF THE ACCOUNTING COURT LAW APPLY? IT APPLYS TO OBTAIN PAYMENT OF DEBTS IN FAVOR OF MUNICIPALITIES, AUTONOMOUS AND DECENTRALIZED ENTITIES; AS WELL AS TO OBTAIN PAYMENT OF CONDEMNATORY JUDGMENTS IN ACCOUNTING MATTERS. WHAT IS A CONDEMNATORY JUDGMENT IN ACCOUNTING? IT IS THE JUDGMENT OF AN ACCOUNTING TRIAL. THE ACCOUNTING TRIAL ARISES IN THE EVENT THAT THE GENERAL COMPTROLLER'S OFFICE, AFTER AN AUDIT EXAMINATION, DETERMINES THAT THERE HAS BEEN A LOSS OF VALUES OR A DAMAGE TO THE INTERESTS OF THE STATE AND SEEKS RESTITUTION OR PAYMENT, IN THE EVENT OF LIABILITY. IF THE REIMBURSMENT IS NOT MADE EFFECTIVE THROUGH THE ADMINISTRATIVE MEANS, THE ACCOUNTING TRIAL IS INITIATED. IN THE RESPECTIVE REPORTS, IN THE SECTION ON LEGAL AND ADMINISTRATIVE ACTIONS THEY STATE: “FORMULATION OF CHARGES…” 3. SOME EXAMPLES OF EXECUTIVE TITLES FOR THE COERCIVE ECONOMIC PROCEEDINGS OF THE ACCOUNTING COURT LAW 1. CERTIFICATION CONTAINING A FINAL JUDGMENT ISSUED IN AN ACCOUNTING COURT. 2. CERTIFICATION TRANSCRIBING THE RESOLUTION IMPOSING AN ADMINISTRATIVE OR MUNICIPAL FINE AND THE CAUSE FOR THE SANCTION. 3. TESTIMONY OF THE PUBLIC DEED IN WHICH THE OBLIGATION TO BE MADE EFFECTIVE IS STATED. 4. CERTIFICATION OF THE RECOGNITION OF THE OBLIGATION MADE BEFORE THE COMPETENT AUTHORITY OR OFFICIAL. 4. STATE THE PROCEDURE OF THE “TAX” COERCIVIOUS ECONOMIC PROCEDURE i.STEP 1: THE CLAIM IS PRESENTED WITH THE EXECUTIVE TITLE (ART. 84) THE JUDGE QUALIFIES THE CLAIM AND THE TITLE, IF HE CONSIDERS IT SUFFICIENT, HE ISSUES AN EXECUTION ORDER ORDERING THE DEMAND FOR PAYMENT AND THE SEIZURE OF ASSETS, IF APPLICABLE. ii. STEP 2: THE PERSON WHO IS EXECUTED IS REQUIRED FOR PAYMENT (ART. 84) iii. STEP 3: IF REQUIRED, THE PERSON WHO IS EXECUTED IS GIVEN A HEARING FOR A PERIOD OF 3 DAYS TO OPPOSE (ART. 84) iv. STEP 4: THE PGN AND THE EXECUTOR ARE GIVEN A HEARING FOR A PERIOD OF 5 DAYS (ART. 85) v. STEP 5: EVIDENCE IS OPENED FOR A PERIOD OF 6 DAYS (ART. 86) vi. STEP 6: JUDGMENT IS ISSUED WITHIN 15 DAYS (ART. 86 AND 142 LOJ) 5. IS AN APPEAL PROVISIONAL AGAINST THE JUDGMENT IN THE COERCIVIOUS ECONOMIC COURT? YES, IN THE COERCIVIOUS ECONOMIC COURT THE JUDGMENT IS APPEALSABLE. 6. WHAT IS THE PROCEDURE FOR APPEALS? i. STEP 1: IT IS FILED WITHIN 3 DAYS. (ART. 101) i. THE JUDGE ADMITS THE APPEAL AND REFERS THE CASE TO THE HIGHER COURT ii. STEP 2: IT IS HEARD WITHIN 15 DAYS. (ART. 89) iii. STEP 3: JUDGMENT IS ISSUED WITHIN 8 DAYS. (ART. 89) 7. IS A CASSATION PROCEEDINGS POSSIBLE IN ECONOMIC COERCIVIL PROCEEDINGS? NO, CASSATION IS INADMISSIBLE IN COERCIVIOUS ECONOMIC PROCEEDINGS Follow us on our Social Networks FB @affanprivados ???? / affanprivados IG @affangt ???? / affangt If you are interested in any of our courses, leave us your details and we will contact you to provide you with more information: https://forms.gle/iSku3D97sYYRRbhK6 Remember that you have AFFAN!