Implementación de los principios de peligro en mora y de apariencia de buen derecho para la correcta aplicación de medidas cautelares en materia tributaria

Abstract:

The following work will be focused on the need to reform the administrative procedure of execution in the field of taxation, particularly, regarding the use of precautionary and preventive measures as a mechanism to guarantee the compliance of tax obligations. For this purpose, there will be an extensive analysis of the basic principles and faculties that have been legally attributed to tax administrations in Ecuador, with the objective of clarifying the scope of the aforementioned institution regarding taxpayers. Once this subject has been covered, the next step is to develop the current administrative procedure of execution on tax matters in Ecuador, both at an administrative and judicial level. Subsequently, the application of the Decree-Law of Environmental Improvement and State Income Optimization, is also a main subject of study with the primary objective to determine whether it is application is relevant or not in the field of taxation and, specially, in the administrative procedure of execution, which -as we shall see- require fundamental reforms. To conclude, this thesis analyzes the need for the administrative taxation authority to turn to the ruling of an impartial outsider in order to request the approval to apply precautionary and preventive measures on the taxpayer, through the implementation of basic tax law principles, such as the danger in delay – Periculum in mora- and the smoke in good law, also known as the probability of the alleged claim, or Fumus Boni Iuris.

Año de publicación:

2015

Keywords:

• Medida Cautelar
• Derecho tributario

Fuente:

rraae