The Right of Petition and the Typological Forms of Petition in Mexico's Tax Matter

AutorNancy Nelly González Sanmiguel - Xochitl Alicia Ramírez Chavez - Francisco de Jesús Cepeda Rincón
CargoFacultad de Derecho y Criminología de la Universidad Autónoma de Nuevo León, San Nicolás de los Garza, Nuevo León, México
Páginas86-111
Recebido em: 29/06/2020
Revisado em: 02/07/2020
Aprovado em: 07/07/2020
http://doi.org/10.5007/2177-7055.2020v41n85p86
Direito autoral e licença de uso: Este artigo está licenciado sob uma Licença Creative Commons.Com essa licença você
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The Right of Petition and the Typological Forms of
Petition in Mexico’s Tax Matter
O Direito de Petição e as Formas Tipológicas de Petição em Matéria
Tributária do México
Xóchitl Alicia Ramírez Chávez1
Francisco de Jesús Cepeda Rincón1
Nancy Nelly González Sanmiguel1
1Facultad de Derecho y Criminología de la Universidad Autónoma de Nuevo León,
San Nicolás de los Garza, Nuevo León, México
Abstract: The following paper analyzes one
of the most important freedoms in any nation
that deigns to be a Rule of Law: The Right of
Petition. Considered as a subjective right of a
public nature, it will be analyzed through the
main legal norms that regulate it in Mexico, as
well as the response time and the agreements
due to notification that the authority must issue
to complete and fully respect the exercise of
this right.
Keywords: Right of Petition. Negative Fiction.
Positive Fiction. Right of Petition Case Law.
Trial Court. Consultation.
Resumo: Este artigo analisa uma das liberdades
mais importantes em qualquer nação que seja
digna de ser um Estado de Direito: o Direito de
Petição. Considerado um direito subjetivo de
natureza pública, ele será analisado, neste artigo,
por meio das principais normas legais que o
regulam no México, bem como o seu tempo de
resposta e os acordos decorrentes da notificação
de que a autoridade deve emitir para cumprir e
respeitar integralmente o exercício desse direito.
Palavras-chave: Direito de Petição. Ficção
Negativa. Ficção Positiva. Direito de Petição
Jurisprudência. Tribunal de Julgamento. Consulta.
Seqüência (Florianópolis), n. 85, p. 86-111, ago. 2020 87
Xóchitl Alicia Ramírez Chávez – Francisco de Jesús Cepeda Rincón – Nancy Nelly González Sanmiguel
1 Right of Petition
Among the guiding principles of State activity is the Rule of Law
whose fundamental characteristic is constituted by the fact that the public
nature’s subjective rights of the governed are recognized and protected by
the fundamental and supreme norm of all legal positive systems, that is,
the Constitution.
One of these prerogatives, better known now as Human Rights, is
constituted by the right of petition, which can be considered as a faculty
recognized by the State, and defined as one of the fundamental rights of
every person to address the authorities by submitting an application and
obtaining a solution on said claim.
Its nature resides within the class of subjective law, understood as
the power to do or to lawfully omit something else, which shows that we
are facing a right of freedom that may or may not be exercised depending
on the interest or need in relation to the sphere of competence of some
authority.
When the governed so decide and goes to some authority through
the exercise of this request, a legal relationship is generated between the
latter and the governed, that is, a relationship regulated by law between
two people, one with the quality of active subject (petitioner) who has
the right to request something that is within the powers that fall to the
authority to whom the petition is addressed (taxable person) with
the corresponding obligation of the latter to give an answer to what is
intended.
Since the Public Administration or even any other authority
(legislative or judicial) who is in the position of having to resolve a
petition and therefore develop a materially administrative function is
within this legal relationship, this bond is called legal-administrative
relationship
This relationship must be subject to another of the basic foundations
of state activity, this being the principle of legality, which suggests that
every act of the State must be carried out in accordance with the law, that

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