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Legal analysis identifies agrarian jurisdiction as the competent authority over ICAFE's parafiscal contribution, highlighting conflicting interpretations.
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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Matsenko et al. (2025) studied this question.
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