Legislative Inclusion of an Anti-Abuse Clause in the Administrative Act for Violations of the Principle of Legality

Abstract

: This research work is based on preventing the taxpayer from being subjected to a violation of his subjective public rights, human rights in general and sometimes being in a true state of defenselessness by the tax authorities. The foregoing can occur due to various circumstances or modalities, from the misinterpretation or rather the interpretation that the tax authorities in Mexico make in their favor, of the legislation, as well as the misuse of their faculties and powers that the same legislation , agreements, regulations, etc. They grant them, many times they do it through the misuse or improper use of legal figures or institutions when carrying out their administrative acts, other times simply by not doing what the law requires them to do in a mandatory manner, that is, both in action behaviors and omission, but always violating the principle of legality. It is a documentary study in relation to the analysis of the articles of the Legislation in Mexico.