Browsing by Author "Yunga Loja, Karen Nicole"

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    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.