Las sanciones en materia tributaria en el Ecuador (Tema Central)

Abstract:

The penalty system on tax matters is a manifestation of the state ius puniendi, in which sanctions, as the consequence of the assumptions made in the case legally qualified as an infringement, appear, thus the relevance of the analysis of this precept is to unveil its nature, purpose, type, and the competencies of the administrative bodies and courts called upon to impose it, with reference to the constitutional and legal situation in Ecuador, examining also the principles underlying this penalty system, and to be observed in proceedings and imposition of tax penalties.The penalty system on tax matters is a manifestation of the state ius puniendi, in which sanctions, as the consequence of the assumptions made in the case legally qualified as an infringement, appear, thus the relevance of the analysis of this precept is to unveil its nature, purpose, type, and the competencies of the administrative bodies and courts called upon to impose it, with reference to the constitutional and legal situation in Ecuador, examining also the principles underlying this penalty system, and to be observed in proceedings and imposition of tax penalties.

Año de publicación:

2013

Keywords:

• TRIBUTACIÒN
• SANCIONES TRIBUTARIAS
• Infracciones tributarias
• JURISDICCIÓN
• ADMINISTRACIÓN FISCAL
• PROCESO JUDICIAL

Fuente:

rraae