El Principio de Unidad Jurisdiccional y los Procesos de Coactiva en el Derecho Tributario Ecuatoriano. Análisis del Caso No 60-11-CN/20

Abstract

This study examines the principle of jurisdictional unity and its relationship with coercive administrative enforcement proceedings within the field of tax law. It analyzes Judgment No. 60-11-CN/20 issued by the Constitutional Court of Ecuador, whose legal issue arose from a legislative reform that referred to revenue-collecting officials with strictly administrative competencies as “coactive judges.” This designation generated confusion among legal practitioners, who, through constitutional inquiries, argued that it could be understood as attributing judicial powers to officials lacking jurisdiction. The study made it possible to conceptualize the legal institutions involved in the constitutional debate and concluded that such designation did not entail the attribution of judicial authority to revenue collectors in coercive proceedings, since their competencies were not modified and, therefore, the principle of jurisdictional unity was not violated. Nevertheless, the analysis shows that the imprecise or ambiguous use of legal terminology may lead to unnecessary questions and confusion in practice. Consequently, the importance of proper legislative technique and the correct use of legal language is emphasized in order to ensure comprehensive coherence within the legal system.