Browsing by Author "Torres Molina, Johanna Piedad"

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    El silencio administrativo positivo en el Ecuador: el acto administrativo presunto como garantía de los derechos del administrado, a partir de las reformas introducidas al Código Orgánico General de Procesos (COGEP)
    (Universidad de Cuenca, 2023-01-13) Torres Molina, Johanna Piedad; Torres Rodas, Marlon Tiberio
    The present research work is focused on studying the positive administrative silence in Ecuador: the presumed administrative act as a guarantee of the rights of the administered, based on the reforms introduced to the General Organic Code of Processes on June 26, 2019, which recognize said act as a title of execution. To this end, the general objective has been outlined, to determine how the application of the aforementioned administrative act operates as a guarantee of the rights of the administered in the execution phase from the aforementioned modifications. In this sense, in the investigation a study of the doctrine of administrative silence and the normative procedure for the execution of this class of act is carried out from its concept, elements that compose it and its validity. Likewise, the procedure to execute the presumed administrative act is reviewed and a Comparative Law is carried out, in order to know how this figure is regulated in other countries of the region such as Colombia and Uruguay. In the same way, it is studied through the academy, the jurisprudence and through the application of a survey, to lawyers in free exercise of the profession, how the administrative silence is currently executed in the execution phase in the country. This study has been developed from a mixed research methodology and it is concluded that the reforms introduced by the COGEP, in practice do not operate positively and, consequently, do not guarantee the rights of the administered.
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    El procedimiento contencioso tributario en el COGEP
    (2016) Torres Molina, Johanna Piedad; Torres Rodas, Marlon Tiberio
    COGP, in his book IV, chapter II, second section treaty on the contentious proceedings tributary itself is more than one procedure, as there is the ordinary procedure (Arts. 320 and 321 COGP) and the summary procedure (Art. 322 COGP). This research seeks first to develop all provisions concerning the tax litigation procedure and those related and similar provisions that allow greater and better understanding of the subject matter. It begins by determining that the tax is contentious action, the rules of address, the actions that can be proposed, as well as common provisions to administrative and tax litigation procedures. We will make a special analysis regarding the procedure of exceptions to the coercive and the suspension of the execution to it, since the rise in Ecuador a new regulation that involves the implementation of a new system and thus that certain rules be repealed, articles, provisions etc. Is neccesary a study and analysis is required to determine the actual application of this new model, without neglecting the Tax Code regarding those rules have not been repealed and that match COGP, for it also made a specific comparison of the procedure contained in the Tax Code as well as COGP determined.