THE CONFLICT BETWEEN THE PROCEEDING OF THE ACTION OF DEMANDING ACCOUNTS IN THE INVENTORY AFTER THE DEATH OF THE TAXABLE PERSON LEGITIMATELY PROVIDING THEM AND THE VERY INALIENABLE RIGHT

Abstract

The present work focuses on analyzing the conflict between the continuation of the action of demanding accounts in the inventory, after the death of the taxable person legitimated to provide them, and the inalienable right. The general objective is to analyze the nature of the action to demand accounts and its destination after the death of the legitimate passive. The specific objectives are: to analyze the inventory action and its forms; identify the responsibilities of the executor; and discuss the action of demanding accounts of the exercise of the role of executor in the event of the administrator’s death. In these terms, the question is: what are the legal consequences of the death of the taxable person entitled to render accounts in the action of demanding accounts of the inventory? The method of approach will be deductive and the method of monographic procedure with techniques of bibliographic and documentary research, having as sources books, articles, theses and jurisprudence on the subject.