“EL AFIANZAMIENTO TRIBUTARIO Y SU CONTROVERTIDA CONSTITUCIONALIDAD. UN ESTUDIO CRÍTICO DE LA REALIDAD JURÍDICA ECUATORIANA”

Abstract

The present work turns on the tributary establishment in the Ecuador, established in the article 233 of the Tributary Code to leave the Reformatory Law for the Tributary Justness of the 2007. The general objective of the investigation is to base its unconstitutionality, taking into account that so much its conception, interpretation like application is that attempts against the access to the justice, it guides her judicial effective and other principles constitutionally grateful. In the development of the work he/she is defined the tributary establishment, their nature, characteristic, purpose and effects; he/she is distinguished of the institute solve et repete; and it is systematized the doctrinal, legal configuration and jurisprudencial of the establishment in the compared environment. Also, to support the thesis, it is analyzed and it questions the conditioned constitutionality of the tributary establishment imposed by the sentence N.º 014-10-SCN-DC, of August of 2010, 5 that it has marked an important line jurisprudencial in this sense. In definitive, the payment of a caution or establishment, upward to ten percent of the quantity of the demand, it constitutes without doubts a significant obstacle for the taxpayers that it excludes, in fact, to those that don't have enough patrimony to satisfy it and, for this and other reasons, it is inequitable, unjust and discriminatory.