Análisis del fallo de la Corte Constitucional No. 023-10-SCN-CC/ Caso No. 0020-10-CN sobre la constitucionalidad del artículo 7 de la Ley Reformatoria para la Equidad Tributaria del Ecuador.

Abstract

The present work intends to elucidate what the right of Effective Judicial Guardianship and the rights that make up this, specifically the right to access to justice. A case is taken where the consultation on the constitutionality of a rule of the Reform Law of Tax Equity is made, with respect to the requirement of making the bond to be able to qualify a claim in tax matters, for what constitutes a limitation, obstacle to effective judicial protection. The assessment made by the Constitutional Court will be appreciated, where the right of an effective Judicial Guardianship and the duty of the State to make the tax obligations effective and not remain unfulfilled. Therefore, the Constitutional Court carries out its respective analysis, so it decides to modify the procedural moment to effect the bond, and that is, once the demand is qualified, however, if the process is not secured, the process is archived and the decision is final, so it also remains a limitation on access to justice.