La aplicación del afianzamiento tributario y la desproporción del principio de equidad que existe entre los contribuyentes que deducen acciones contenciosas tributarias

With the force of the Tax Equity Reform Law in 2007 the tax consolidation was introduced, a legal figure which consisted of the payment of bail of 10% of the tax liability to must performed by the plaintiff to file the tax contentious action to impugn in court the legality of the tax administrative...

Ausführliche Beschreibung

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Bibliographische Detailangaben
1. Verfasser: Tapia Montes, César Enrique (author)
Format: bachelorThesis
Sprache:spa
Veröffentlicht: 2017
Schlagworte:
Online Zugang:http://repositorio.ulvr.edu.ec/handle/44000/1199
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Beschreibung
Zusammenfassung:With the force of the Tax Equity Reform Law in 2007 the tax consolidation was introduced, a legal figure which consisted of the payment of bail of 10% of the tax liability to must performed by the plaintiff to file the tax contentious action to impugn in court the legality of the tax administrative act. With the application of this rule several plaintiffs raised questions of constitutionality to the Constitutional Court of Justice, so that they decide on the matter, as they felt that legal entity violence to free access to justice and effective judicial protection, rights enshrined in the Constitution of the Republic….