Análisis jurídico del juicio de excepciones en el derecho tributario ecuatoriano.

 

Authors
Torres León, Rosa Madelyn
Format
BachelorThesis
Status
publishedVersion
Description

En el presente trabajo ANALISIS JURÍDICO DEL JUICIO DE EXCEPCIONES EN EL DERECHO TRIBUTARIO ECUATORIANO quiero demostrar cómo actúan los Órganos de la Administración Tributaria Central en el JUICIO DE EXCEPCIONES y sembrar un precedente para que a través de mi análisis el contribuyente o responsable pueda proponer oportunamente acciones legales para que a tiempo pueda defenderse y evite una violación a sus derechos por desconocimiento de la ley o por temor a la Administración Tributaria y se someta a la misma. Este trabajo es una aportación para orientar a los sujetos pasivos a través de las excepciones puedan interrumpir la continuidad del Proceso Administrativo de Ejecución y que conozcan que la nueva Constitución de la República del Ecuador garantiza los Principios de Celeridad y Tutela Judicial dentro de los Procesos Coactivos.
With the current research work JURIDICAL ANALYSIS OF THE EXCEPTIONS TRIAL IN THE ECUADORIAN TAX LAW is intended to demonstrate how Central Tax Management Agencies perform in the EXCEPTIONS TRIAL and set a precedent. I expect that my analysis is used by taxpayers or responsible parties to timely propose defensive legal actions to prevent violation of their rights for ignorance of the law or for fear to the Tax Administration they can submit to it. The current work is a contribution intended to guide passive subjects to enable them to interrupt the Administrative Process, through exceptions, and read the new Constitution of the Republic of Ecuador, which provides Quickness Principles and Judicial Protection in Coactive Processes. The current work is also intended to expose the unconstitutional nature of the Environmental Promotion Law and Enhancement of State Incomes; through it, we are returning to the controversial principle, solve et repute or prepayment, in order to exercise actions in the Contentious Tax court, applied fifty years ago. Due to the fact the Jurisdictional Agency was deleterious to taxpayers' interests, whose defense could be forcefully structured under discriminative elements, and in line with the economical power, only those with the required capacity could reach it. Nowadays it has been abolished

Publication Year
2014
Language
spa
Topic
DERECHO TRIBUTARIO
ACCIÓN ADMINISTRATIVA
PROCESO DE EJECUCIÓN ADMINISTRATIVA
COACTIVA
EXCEPCIONES
CONTRIBUYENTE
Repository
Repositorio de la Universidad Central del Ecuador
Get full text
http://www.dspace.uce.edu.ec/handle/25000/3823
Rights
openAccess
License
http://creativecommons.org/licenses/by-nc-sa/3.0/ec/