Critical notes regarding the exigence of solve et repete in Cuban tax law

Apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubana

The present work deals in a critical way with the technical-juridical treatment that has had, in Cuban tax regulations, one of the most recognized administrative privileges in the field of Tax Law: the solve et repete or previous payment. To this end, we analyze the historical evolution of this procedural rule in the Cuban legal tax system , from the colonial era and up to the present, reflecting on its successes and inadequacies. Parallel arguments are presented that substantiate the need for the elimination of this economic requirement in our tax procedural order, as a necessary starting point for the creation of a legal framework guaranteeing the rights of the taxpayers of the legal-tax relationship and, in particular, of taxpayers. In this way, when entering the present work in the study and analysis of the previous payment, it necessarily breaks into sensitive issues such as the legal protection of taxpayers against the acts of the Tax Administration, and consequently, the necessary control of such acts without obstacles or impediments, much less of an economic nature, which limit their full attainment and undermine the very foundations of tax justice. As it is an investigation of theoretical content, but without neglecting the necessary practical issues, scientific methods such as doctrinal-legal, historical-legal, legal-analytical and legal comparisons were used.