Necesidad de reformar el art. Innumerado del art. 233 del Código Tributario en relación al pago de la caución equivalente al 10% de la cuantía a ser demandada, porque vulnera las disposiciones legales de la constitución de la república del Ecuador

This research aims to analyze the unnumbered article below Art. 233 of the Tax Code, which states that to derive determinative action against acts which include tax obligations, or other enforcement proceedings, shall provide a consolidation equivalent to 10% of the amount, rule contravenes the provisions of Art. 75 of the Constitution. It also has as its central objective the study of legal tax regulations where the enactment of the figure of tax consolidation, their strengths and weaknesses is contemplated; more of the rights and guarantees established in our current Policy Letter, who somehow could be being violated. For the realization of this work I will focus on the study of tax law, principles and theories applicable to the research topic, without neglecting the analysis of constitutional type. Furthermore, this research has been revised conceptualization, characteristics, purposes and mainly the legal effect to the taxpayer of the tax liability and constitutional guarantees in a practical case. One of the primary duties of the state in tax matters is to safeguarding the fundamental rights of citizens and taxpayers to guarantee free access to justice, a challenge to the District Court Prosecutor. It is important to analyze the content of Article 7 of the Tax Reform Act on Equity Ecuador apparently it is in clear contradiction with the Constitution of Ecuador, which establishes the right of free access to justice and the effective, fair and expeditious rights and interests. To be conditional upon advance payment of 10% of the tax liability for the challenge before the District Court Prosecutor. The research was conducted from a scientific point of view, since there is urgent need for an Ecuadorian society especially taxpayer user, which to date has a vague legal regulations, which violates the free access to justice by conditioning prepayment 10% of the value that is challenging. On the other hand the issue raised is of great importance as it has allowed me to learn the effects and causes giving rise to the payment of the security deposit equivalent to 10% of their amount; when starting the challenge before the District Court Prosecutor or Special Branch of the National Court of Justice. The taxpayer user considers that the provision of the Tax Code on the consolidation, which requires payment of the bond, violent their right to free access to defense in the Constitution. The advance payment of 10% of the amount to be sued, has left the result that users do not make the challenge to exercise their rights to claim the undue payment or overpayment when they consider unfair, thus violating his right to free access to the defense, evidence that reason discomfort user not agree to this prepayment provisions of the Tax Code to qualify for the challenge. Consider it necessary to determine the true legitimacy keeps fiscal consolidation against the effective, ie analyze whether the figure of the advance payment 10%, under the features and rules established by the Tax Code, attentive or not to taxpayers of tax liability, in order to come freely and without hindrance before the competent courts to challenge acts of determination set by management, as well this warranty is not only enshrined in the Constitution of the Republic of Ecuador, but also by international human rights instruments of which Ecuador is one in a while.

• Príomhchruthaitheoir: NARANJO LOPEZ, FRANKLIN GEOVANNY (author)
• Formáid: bachelorThesis
• Teanga: spa
• Foilsithe / Cruthaithe: 2014
• Rochtain ar líne: http://dspace.unl.edu.ec/jspui/handle/123456789/15463