Reflections and proposals on civil actions applied to the protection of public credit. study of nullity for unlawful cause

Abstract

The public creditor, for the collective defense of the public credit, to react against the fraud of creditors, will have at his disposal both  administrative self-protections and civil remedies and both ways will be compatible and necessary, especially for the case that,  where self-protections do not reach, civil remedies can reach.
In this regard, contentious case law has imposed the need for concise and known deadlines for the declaration of tax liabilities,  raising the question of how to address creditor fraud that the public creditor may suffer. Such fraud of creditors will legitimize the  public creditor to exercise the action of nullity by absolute simulation, which is imprescriptible, so that, prescribed the right to  declare a tax liability for concealment of assets will be the obligation of the public creditor to continue the collection activity by civil  means if its requirements are met.
Similarly, the contentious jurisprudence has ruled that it is not possible to declare the tax liability of a minor, as a cause or  collaborator in the concealment of assets in fraud of the public creditor. The solution will be no other than to resort to civil remedies,  and if possible using them in combination.
In any case, the relationship between all these faculties and remedies, 'civilians and those of self-protection' will be fully compatible.  Thus, the public creditor may decide with technical discretion, albeit under a mandate, that of effectiveness, because what for the  private creditor is a principle device, for the public creditor is a need for effectiveness.