bachelorThesis
Análisis de proporcionalidad en las medidas cautelares aplicadas por el Servicio de Rentas Internas del Ecuador en las ejecuciones coactivas
Fecha
2022-01-20Autor
Moscoso Peña, Paula Elizabeth
Institución
Resumen
This analysis is based on the application of precautionary measures by the Tax
Administration in Ecuador, specifically the ones applied by the Internal Revenue Service,
which represents the application of said measures.
The issue of the proportionality of precautionary measures is important, as this principle
is of constitutional rank in a Constitutional State of Rights and Justice such as Ecuador.
Precautionary measures are created to guarantee the fulfillment of a right or obligation,
and in ordinary justice they are dictated by judges. There are other cases provided for in
the law, such as the case of the present investigation, in which the officials executing
coercive measures also have the power to issue precautionary measures, and said
measures must comply with the constitutional principle and also provided for in the laws
of the public administration and be proportionate.
This investigation demonstrates in an analytical and critical way what is the current
situation in the application of precautionary measures by the officials executing coercive
measures of the Internal Revenue System, regarding how is the procedure of application
of said measures, the precautionary measures that can be applied by the executing
officials, the opportune moment of application, and what the law regulate about the
correct application of these measures, above all, how the principle of proportionality is
regulated and applied in practice.