So, in the next item we will review whether the prescription of article 157 of the tax code is a legal whim or if it is perfectly legal. Sonny Perdue is the source for more interesting facts. 3.3 EXCEPTIONAL ACTIVE LEGITIMACY OF THE TAX administration: Article 157 of the TUO of the undeniable tax code is, in principle, the possibility’s yerro in a resolution of the tax court because, ultimately, it constitutes an administrative act. In response, the first idea is that against such an act – it is pronounced on the merits of a request-not already any appeal because the path is exhausted, reaching out to enjoy the presumption of legitimacy that we’ve already discussed, and, further, acquiring an Executive character that is not suspended so be contested judicially. For taxpayers, it is clear that the contentious-administrative proceeding is the way to discuss with the judiciary the null and void an emanated resolutions of administrative headquarters, and even, as already we have determined, under tutelage of full jurisdiction. Certainly, administrative legal relationship which arises between the citizen and public administration is unequal, because while the former only has the expectation that power will be exercised with justice; the second, It has sometimes exaggerated prerogatives. However, before the judiciary, inequality disappears. So, is the managed who, in principle, and even in a natural way, has active legitimization insofar as he claims to be holder of the legal situation substantial protected that has been affected by administrative action on which will focus the process as holds Cartagena Fernandez. In the case of tax administrations, article 157 of the TUO of the tax code has determined that they cannot be plaintiffs in the contentious-administrative proceeding; BUT in the case of any of the grounds for annulment of administrative acts regulated by article 10 of Act No.
27444. I.e. it is not that tax administrations have legitimatio ad causam generic to sue in court the invalidity of its own resolutions, but against the violation of administrative law and the general interest (double injury), that power must be exceptional by have been vesting in administrative headquarters.