The administrative proceedings, this process constitutes a category of gender “process” which since the claim is supported in rules of administrative law, we refer specifically to administrative proceedings, to say Hernando Morales. For such “claims” that may arise in the administrative proceedings, we have progressed from an objective system that began with the French Revolution, in which just look for the “cancellation” of the administrative act and that the doctrine has been termed as a process to act – and even a subjective system built in Spain, as which the process is complete jurisdiction because it protects an individual situation to restore the right violated and repair the damage done. Indeed, since the enactment of Law 27 584, law governing the Administrative Process was established that he has left, rather than a process of judicial review is a process of full legal control of administrative action, judging, and having judgments executed . In spite of this, the Act has been accurate in identifying the circumstances in which there is an overlap between people of the substantive legal relationship with the same procedural legal relationship to what can be called legitimacy to act. a sta will be active when the subject determines that starts the process, and be passive when it determines the subject before which he exercises the right of action. In this way, in the next item we will review whether the requirement of Article 157u of the Tax Code is a “craving” legal or if it is “perfectly” legal..