The third room of the Supreme Court of Justice (SCJ) endorsed the criterion that the partial invalidity of administrative acts can be declared when the verified defects do not alter or affect the part of the act that is estimated to be valid.
The decision on contentious tax matters is contained in sentence number SCJ-TS-22-0429 dated May 31 of last year, which reaffirms based on article 14, paragraph 3 of law number 107-13, which will be It is possible to declare null and void some of the actions constituting an administrative act, allowing the validity of another or others.
“These are two administrative actions that, although it is true that they are contained in the same instrument or act, both are totally independent, not only in relation to the verified defect, but also have a well-differentiated regulated legal regime for their issuance. , which makes it possible to declare the partial invalidity of the act examined, as correctly decided by the judges of the fund who handed down the appealed judgment in cassation”, establishes the sentence.
In this sense, the judges of the Third Chamber of the SCJ They rejected the appeal filed by the company International Trading & Management, SRL, against judgment number 0030-03-2021-SSEN-00312, issued by the Second Chamber of the Superior Administrative Court.
The sentence is issued by judges Manuel Alexis Read Ortiz, who presides over the Chamber, Manuel R. Herrera Carbuccia, Moisés A. Ferrer Landrón, Anselmo Alejandro Bello Ferreras and Rafael Vásquez Goico.
