THE LEGAL LABYRINTH OF ICAFE: HOW JURISPRUDENCE ENDED THE CONFLICT OVER THE PARAFISCAL CONTRIBUTION

Authors

  • Yelena Piedra Matsenko Investigador independiente Author
  • José Francisco Chacón Acuña Investigador independiente Author

DOI:

https://doi.org/10.15517/7h65vb21

Keywords:

Parafiscal contribution, Jurisdiction (Agrarian/Contentious-Administrative/Collection), ICAFE, Collection.

Abstract

The jurisdictional conflict and query within the legal community regarding the collection of the ICAFE parafiscal contribution are addressed. It identifies three positions: that of Public Law, which classifies it as parafiscal and associates it with the contentious-administrative jurisdiction; that of Agrarian Law, which interprets it as "agrarian parat-tax matter"; and that of Civil Law, which views it as a monetary obligation. The analytical conclusion of the essay is that the agrarian jurisdiction is the competent one.

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Author Biographies

  • Yelena Piedra Matsenko, Investigador independiente

    Asesora Legal de ICAFE con una sólida formación académica que incluye una Maestría en Derecho Penal Económico y especializaciones en Asesoría Tributaria, Compliance y Derecho Notarial y Registral. Integra la Comisión de Cumplimiento Normativo del Colegio de Abogados de Costa Rica. Su amplia trayectoria se refleja en su rol como congresista y autora de libros y artículos académicos a nivel nacional e internacional. ORCID: https://orcid.org/0009-0004-2939-4397 

  • José Francisco Chacón Acuña, Investigador independiente

    Juez Agrario de la República de Costa Rica con más de 30 años de experiencia laboral, tanto en Juzgados como en Tribunales Agrarios.  Ex Notario Público Externo del INDER. Posgrado en Derecho Agrario y Ambiental U.C.R. ORCID: https://orcid.org/0009-0005-5563-243X

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Published

2025-09-30

Issue

Vol. 168 No. 168 (2025): Volumen 168-RCJ-2025

Section

Artículos

License

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How to Cite

THE LEGAL LABYRINTH OF ICAFE: HOW JURISPRUDENCE ENDED THE CONFLICT OVER THE PARAFISCAL CONTRIBUTION. (2025). Revista De Ciencias Jurídicas, 168(168), 1-9. https://doi.org/10.15517/7h65vb21