Las salvaguardias; su regulación jurídica con relación al código orgánico de la producción, comercio e inversiones y los conflictos de competencia originados en razón de su regulación

Abstract

This research work refers to safeguard measures, especially their treatment and regulation by Ecuadorian legislation, which, unlike other legislation, has denied the tax nature of said measures. In particular, the characteristics and assumptions of the safeguards are analyzed, in order to determine their true legal nature, and if it contradicts the regulation determined in the Organic Code of Production, Trade and Investments. The problem in question has generated conflicting criteria among those who deny or acknowledge its tax nature, which beyond focusing on the simple fact of recognizing or denying the tax nature of these measures, highlights the problem arising from that regulation that It has been repeatedly approached and discussed in the courts of the country, in particular all those controversies originated in an improper payment or rectification of said measures, which by the way in which it is regulated in our legislation, it is understood that said actions do not proceed or there is a lack of competence on the part of the Customs Authority for its respective treatment.