El procedimiento contencioso tributario en el COGEP

Abstract

COGP, in his book IV, chapter II, second section treaty on the contentious proceedings tributary itself is more than one procedure, as there is the ordinary procedure (Arts. 320 and 321 COGP) and the summary procedure (Art. 322 COGP). This research seeks first to develop all provisions concerning the tax litigation procedure and those related and similar provisions that allow greater and better understanding of the subject matter. It begins by determining that the tax is contentious action, the rules of address, the actions that can be proposed, as well as common provisions to administrative and tax litigation procedures. We will make a special analysis regarding the procedure of exceptions to the coercive and the suspension of the execution to it, since the rise in Ecuador a new regulation that involves the implementation of a new system and thus that certain rules be repealed, articles, provisions etc. Is neccesary a study and analysis is required to determine the actual application of this new model, without neglecting the Tax Code regarding those rules have not been repealed and that match COGP, for it also made a specific comparison of the procedure contained in the Tax Code as well as COGP determined.