La procedencia excepcional de la acción de protección en procesos coactivos en el Ecuador.

Abstract

This degree project analyzes the exceptional admissibility of the constitutional action for protection in coercive proceedings in Ecuador. It starts from the premise that the proceedings on objections are the ordinary remedy to challenge coercive collection and to debate issues such as the obligation, the enforceable title, the authority of the enforcement officer, the bond, or the legality of the collection. However, that rule does not exclude constitutional review when the exercise of coercive power within the proceeding directly affects the constitutional rights of the affected party. The purpose of this research is to establish criteria to distinguish matters that must remain before ordinary jurisdiction from those that justify the filing of a constitutional action for protection. For this purpose, a legal-analytical methodology is applied, based on the Constitution, the Organic Law on Jurisdictional Guarantees and Constitutional Control, the Organic Administrative Code, the General Organic Code of Proceedings, the Tax Code, and constitutional case law. It is thus concluded that the action for protection cannot be used as a parallel path to the proceedings on objections, but is admissible on an exceptional basis in cases of lack or defect of notification, denial of defense, attachment of bank accounts, prohibition on leaving the country, impacts on the citizen’s livelihood, dignity, and effective judicial protection of persons subject to administrative action.