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

Abstract

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.