Análisis de proporcionalidad en las medidas cautelares aplicadas por el Servicio de Rentas Internas del Ecuador en las ejecuciones coactivas

Abstract

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.