Análisis de la Sentencia 47-15-IN/21: Principios de capacidad contributiva, no confiscatoriedad y transparencia tributaria en el sistema jurídico ecuatoriano

Abstract

This case study focuses on Judgment No. 47-15-IN/21 issued by the Constitutional Court of Ecuador, whose purpose was to examine the constitutionality of Article 17 of the Ecuadorian Tax Code, particularly with regard to the legal characterization of the taxable event in light of the taxpayers’ economic reality. The study analyzes the relationship between the constitutional validity of the provision and the constitutional principles of ability to pay, non-confiscation, and tax transparency, which are essential for its proper application. To this end, a qualitative, descriptive, and legal-documentary approach is adopted, allowing for the identification of tensions between the tax authority’s power of assessment and the fundamental guarantees afforded to taxpayers. In addition, the arguments of the parties, the ratio decidendi of the judgment, and the practical implications of its application within the Ecuadorian tax system are examined. The analysis concludes that, although the provision was declared constitutional, its application requires clear limits and particularly strict standards of reasoning and justification in order to prevent abuses of power and violations of the principle of legal certainty. Finally, the study highlights the importance of establishing specific guidelines to ensure a correct, lawful application that is consistent with the constitutional framework of the Constitution.