Browsing by Author "Torres Rodas, Marlon Tiberio"

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Acción de impugnación contra resolución de las administraciones tributarias. (juicio número 17510-2015-00192)
(Universidad de Cuenca, 2025-04-01) Sanmartín Alvarado, Diego Leandro; Torres Rodas, Marlon Tiberio
The study analyzes the challenge action against sanctioning resolutions of the Internal Revenue Service in Ecuador, with emphasis on the SERTECPET SA case. The violation of the principle of non bis in idem is examined, determining that the tax administration sanctioned twice for the same act. Analytical-synthetic, deductive and bibliographic methods were used to evaluate the regulatory framework and the judicial decision. It is concluded that the ruling strengthens legal security and the rights of taxpayers.
Acción de impugnación presentada contra resoluciones: Caso no. 01501-2021- 00065
(Universidad de Cuenca, 2024-05-27) Cordero Vásquez, Hipatia Anabell; Torres Rodas, Marlon Tiberio
This case study focuses on the analysis of the denial by the Contentious Tax Court based in Cuenca, in the case Action against denial of undue payment No. 01501-2021-00065 regarding the exemption from payment of rural property tax for forestry plantations, filed by the company Maderas del Austro S.A. MADELAUSA and denied by the tax administration of the Decentralized Autonomous Government of the Municipality of Nabón. This exoneration was established in the Forestry and Conservation of Protected Natural Areas and Wildlife Law, whose main function was to encourage the conservation of the environment, however the court determined that the plaintiff company could not be the beneficiary of this exoneration due to the lack of application of two conditions that, in its opinion, should have been taken into account, pointing out at the same time that it was not the obligation of the GAD to apply this exoneration but only the collection of the values determined for the rustic property tax. This decision will be analyzed based on the principles and legal provisions applied in the tax area and which are proper to tax management. In the same way, the shortcomings that exist in the application of the regime of rustic property tax exemptions in our country will be addressed, all with the purpose of guaranteeing the right to legal certainty and proposing possible solutions that contribute to improve the tax culture in our country in the treatment of those administered.
Afectación al debido proceso en la garantía del derecho a la defensa por falta de notificación en los procedimientos administrativos de ejecución seguidos en contra de los responsables por representación - RESOLUCIÓN 12-2024/CN
(Universidad de Cuenca, 2025-03-06) Yunga Loja, Karen Nicole; Torres Rodas, Marlon Tiberio
The right to defense, enshrined in national and international legal instruments, constitutes a fundamental guarantee of due process and an indispensable mechanism to ensure that individuals affected by administrative acts can adequately exercise their defense. In the context of administrative enforcement proceedings, it has been observed that the role played by representatives on behalf of others has not been adequately understood by administrative authorities. This shortcoming has led to the issuance of sanctions or resolutions without ensuring that such representatives are duly notified, which constitutes a violation of their rights. Consequently, the lack of proper notification has been classified by courts of justice as a substantial violation that can invalidate administrative proceedings, as it directly affects the full exercise of the right to defense. The guarantee of the right to defense requires strict compliance with notification formalities, particularly when it involves representatives acting on behalf of others. Using a combined methodology of hermeneutic-legal analysis and the analytical method, this research examines Ecuadorian jurisprudence and interprets Resolution 12-2024 issued by the National Court of Justice of Ecuador, which is key to regulating notifications and the responsibilities derived from legal representation. Through the study of relevant cases, it is demonstrated how the omission or deficiency in notifications directly impacts the exercise of the right to defense, generating situations of defenselessness for representatives when they are considered passive debtors of a tax obligation.
Alcance del beneficio tributario de tarifa 0% de IVA para bienes y servicios prestados por artesanos calificados
(Universidad de Cuenca, 2024-03-03) Campoverde Barros, Jahanina Alexandra; Torres Rodas, Marlon Tiberio
The analysis and interpretation of the applicable national regulatory framework governing the artisanal sector and its benefits have revealed normative conflicts in some regulations. These conflicts were resolved using various methods of interpretation and rules for resolving legal antinomies. Under current regulations, an artisan can produce various types of products or provide different services. However, not all goods and/or services produced by artisans may be subject to a 0% VAT rate; only those goods and/or services to which their categorization refers are eligible. This categorization must be requested and may be issued by two competent public bodies, with significant differences in their procedures. However, regarding the granting of the tax benefit of a 0% VAT rate, both entities are similar. The first body, exclusively competent to qualify artisans and grant them the Artisan Qualification and Card, is the National Artisan Defense Board, while the other body is the Ministry of Production, Foreign Trade, Investments, and Fisheries, which is competent to grant benefits under the Artisan Promotion Law through an Interministerial Agreement, exclusively for independent artisans. The procedure for obtaining this categorization, which we analyze, may result in inefficiencies. To access the tax benefit of a 0% VAT rate, artisans must comply with the requirement to register their categorization in their RUC, and they must also not exceed the gross income limits established to be required to keep accounting records.
Análisis a las contribuciones especiales en el Ecuador, y que entidades públicas tienen la potestad de cobro de las mismas, de acuerdo al ordenamiento jurídico
(2018) Muñoz Castro, Juan José; Torres Rodas, Marlon Tiberio
Within the legal framework of our country, we find what we call Special Contributions or Special Assessment Taxes and as a particular dedicated branch of this category, we have Special-purpose Contributions, which through their legally established collection, aim towards the improvement and development of the State, as such. To secure effective rule of law throughout the country, we have different levels of government, which is why it is of vital importance to determine the fate or whereabouts of these special contributions. This is why, the present paper offers an academic analysis of which public entities shall be entitled to charge this type of Special Contribution to general citizens. Confusion may arise due to the application of the Organic Law on Efficiency in Procurement, which states that decentralized governments are not the only institutions with power to collect these contributions, as opposed to what’s written in our Constitution and other legal regulations such as COOTAD, where it is implied that this matter should be handled exclusively at decentralized government level
Análisis de Caso (N.01371- 00118- 2019). Aplicación del principio de primacía de la realidad en materia laboral. Elementos de un contrato de trabajo
(Universidad de Cuenca, 2021-10-06) Fajardo Idrovo, Dámaso Israel; Torres Rodas, Marlon Tiberio
In the present case analysis we find with a situation that frequently occurs in practice, as employers try to hide the employment relationship with their workers using other contracting figures, as in the present case, which tried to use the figure of provision of services; However, it was concluded that there is indeed an employment relationship, based on the elements that are present in the contract, especially subordination and dependence, in addition to the application of the principle of the primacy of reality, these being the key points to clarify the type of relationship that existed between the parties; also this analysis shows the importance of usefulness of the arbitration clause existing in this contract.
Análisis de la inexistencia de la doble instancia en la acción contenciosa tributaria del Ecuador
(2014) Chica Sarmiento, Diana Carolina; Torres Rodas, Marlon Tiberio
This paper addresses the study of the process of tax dispute in Ecuador, beginning with the concepts and origins of the same. Characters are true competition in tax, to move to the composition and structure should have a tribunal responsible for the resolution of tax contentious cases are highlighted. Within the same challenge procedure, rights which must have a process in general and in particular the tax shall be indicated. The exhaustion of administrative remedies in this area of law will be analyzed according to three perspectives: the taxpayer, the tax authorities and judges who form the Tax Dispute Court, trying to cover in this way the parties involved in process. The second hearing in the tax process will be studied from its advantages and disadvantages, to thereby proceed to analyze comparative legislation regarding administrative courts with judicial function and the distribution of competence. Finally the issues of constitutional control will be addressed in the tax process, the Ecuadorian news analysis on the topics of this work and the respective conclusions.
Análisis de la legalidad del instructivo de sanciones y faltas pecuniarias aplicado por la administración tributaria central a los administrados
(2017) Vega Serpa, Pablo Israel; Torres Rodas, Marlon Tiberio
This present research analyzes validity of beginning of legality in the instructive for application of penalties, used for Central Tributary Administration for graduating the onerousness of penalties for contraventions and for obligatory fouls. For that is reviewed a doctrinal level, the main elements of administrative powers, centring in the penalizing and regulation authority that has Central Fiscal Administration. In the other side, it analyzes the Legal Regimen of Tributary Law, exposing the constitutional beginnings related with the topic among them the beginning of legality that decides creation, modification or expiration of tributes must realize by law. Finally, it will be analyzed the summary process followed by Tributary Administration for the imposition of penalties.
Análisis de la ley orgánica para evitar la especulación sobre el valor de las tierras y fijación de tributos y el principio de no confiscación
(2018) Polo Abad, María Gabriela; Torres Rodas, Marlon Tiberio
The following research work aims to analyze the Organic Law to avoid speculation on the value of land and taxation and the principle of non-confiscation, for this investigation has been divided into three chapters. In the first chapter we will study the basic concepts, historical and normative antecedents, in such a way that a framework can be provided in which the concepts covered by the Law in question are better understood. In the second chapter we will examine the Principles of Tax Law recognized by the Ecuadorian legislation and the Principle of Non-Confiscation, and finally, in the third chapter, to analyze in depth the Organic Law to avoid speculation on the value of lands and taxation reasons for its creation, the objectives it intended to meet, this with the purpose of determining whether the now repealed Organic Law was or was not confiscatory
Ánálisis de la notificación y citación al Procurador General del Estado en acciones de amparo constitucional, según la constitución de 1996
(2008) Rivera Valdez, Jorge Bolívar; Torres Rodas, Marlon Tiberio
Análisis de la relación jurídica tributaria
(2009) Molina, Boris Alfredo; Torres Rodas, Marlon Tiberio
Análisis de la sentencia caso no. 121-20-IN en relación a la constitucionalidad de la tasa retributiva por el servicio técnico de seguimiento del plan de manejo ambiental contenida en el código municipal que rige el Distrito Metropolitano de Quito
(Universidad de Cuenca, 2024-02-28) Suarez Matamoros, Carolina Nayerly; Torres Rodas, Marlon Tiberio
The objective of this work is to analyze the ruling handed down by the Constitutional Court regarding case No.121-20-IN and to know the positive or negative scope of the decision made by the judges, as well as to emphasize the principles of equity, progressivity and contributory capacity, which are of vital importance throughout the analysis carried out for the preparation of the work that concerns us, therefore we also seek to determine if the unconstitutional rate can be classified as fair based on the principles mentioned above, in addition to that taking into account the process and direct and exact costs to understand “the rate” based on it; the technical service that is alleged to deserve the value of the rate that is the subject of the controversy in relation to the principle of reasonableness and tax capacity of the taxpayers, taking into account the difference between the values alleged by the municipal GAD of Quito and those substantiated by the plaintiffs $130 USD and $1,600.00 USD respectively, where the plaintiffs are believed to be financially violated.
Análisis de la transacción en materia tributaria en Ecuador: enfoque en los límites y restricciones legales
(Universidad de Cuenca, 2025-05-06) Becerra Contreras, Anthony Sebastián; Torres Rodas, Marlon Tiberio
Transaction, from the perspective of Tax Law, is a way of extinguishing obligations, a mutual agreement in which the parties make reciprocal concessions to reach a settlement, with the goal of providing greater legal certainty to those obligations that initially have doubts regarding their fulfillment. In Ecuador, this mechanism was implemented to provide the State with more modern and simplified tools for collecting tax obligations, thereby ensuring the achievement of its social goals. Although the transaction is a beneficial mechanism, it has several legally established limits that bust be taken into consideration when carrying it out; otherwise, it loses its validity. This paper aims to gain a deeper understanding of this mechanism and how it should be implemented within the framework of the limits established by Ecuadorian legislation.
Análisis de las deducciones del impuesto a la renta
(2010) Cabrera Delgado, Geovanny Marcelo; Torres Rodas, Marlon Tiberio
Análisis de los efectos en el impuesto a la renta por la vigencia de la ley reformatoria para la equidad tributaria, en la regional Austro de Servicio de Rentas Internas, período 2006-2009
(2010) Merchán Matute, Milton Marcelo; Torres Rodas, Marlon Tiberio
Análisis de los impuestos reguladores
(2010) Guzmán Aguilera, Margareth Carolina; Torres Rodas, Marlon Tiberio
Análisis de proporcionalidad en las medidas cautelares aplicadas por el Servicio de Rentas Internas del Ecuador en las ejecuciones coactivas
(Universidad de Cuenca, 2022-01-20) Moscoso Peña, Paula Elizabeth; Torres Rodas, Marlon Tiberio
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.
Análisis de violencia de género en procesos de justicia indígena en las zonas rurales de la provincia de Cañar
(Universidad de Cuenca, 2023-10-17) Caguana Caguana, María Mercedes; Torres Rodas, Marlon Tiberio
The objective of this research is to analyze the situation and the historical development that the indigenous peoples and communities of our country have gone through to achieve recognition of their culture, structure and ability to self-regulate; describe the internal processes on which they are governed to execute their own right and in a special way their norms, methods, procedures, sanctions and limits in cases of gender violence against indigenous women at the moment of applying indigenous justice if they have been respected or not the rights of women as such. Likewise, it is analyzed that the execution of the penalties does not violate the rights and are not contrary to the Constitution of the Republic and International Treaties, all that, based on their traditions, self-determination and the recognition of legal pluralism. For this purpose, qualitative research techniques will be used, mainly in places that are recognized as benchmarks for this practice, such as the province of Cañar. Through which the violation of the rights of indigenous women will be demonstrated in the solution of conflicts generated within the communities at the time of the application of indigenous justice, we will also show how there is no guideline and total ignorance of the norm to When dealing with issues of gender violence and the process around the family, women, children and adolescents, and intrafamily violence, it is in this context that it will be demonstrated that it is necessary to train and improve the study of the enunciated matters.
Análisis del efecto en la recaudación del IVA luego de la reforma por el tema del terrremoto en el Ecuador del 2016 en la zona 6. Cañar, Azuay, y Morona Santiago
(2018) Naranjo Calle, José Jovanny; Torres Rodas, Marlon Tiberio
This paper studies the VAT according to the law of solidarity contribution implemented by the government just after the earthquake that occurred in April 2016 and that affected mainly the provinces of Esmeraldas and Manabí. Through this law, VAT was increased from 12% to 14% with the purpose of raising funds to recover the affected areas. Thus, this work consists in studying the impact of the increase, especially in determining if it has really fulfilled the programmed. This way, the definition and history of VAT will be studied, and an analysis of the contributions of all provinces will be made, with emphasis on those that belong to Zone 6, these are, Azuay, Cañar and Morona Santiago. The work is structured in three chapters.
Análisis del impacto de la reforma a la ley de régimen tributario interno en la liquidación y pago del IVA en ventas
(2011) Vega Ochoa, Viviana del Rocío; Torres Rodas, Marlon Tiberio