Afianzamiento en procesos tributarios : garantía al estado o vulneración de derechos al sujeto pasivo.

Abstract

In this academic work, the problem that currently exists in our legislation will be addressed, regarding the legal figure of the bond in tax matters contemplated in article 324 of the Código Orgánico General de Procesos. Two important positions are exposed, the first one is the perspective that this figure represents a guarantee for the State, and on the opposite, the second position is that as a consequence of the implementation of this figure, several rights and legal principles which correspond to the passive subject, have been violated, such as free access to justice, equality, effective judicial protection, and due legal process. That is why, in the first chapter we will establish general definitions based on the doctrine and our legislation, in order to conceptualize those terms applicable to the proposed topic, and, in the second chapter we will analyze the comparative legislation, the sentences issued by the Constitutional Court of Ecuador, and some other important points to cover. And, after all this, in the conclusions we will include our personal judgment, and finally, some of the recommendations that we consider necessary to propose, with the purpose of responding to this topic in question.