Derecho al acceso gratuito a la justicia y tutela judicial efectiva.

Abstract

In 2007, the Reform Law for Ecuador's Tax Equity comes into force, which in its article 7 provides that each citizen who files an action against acts determining tax liability must present a bond equivalent to 10% of the amount of the obligation that is demanded, and in case of not complying with that, the demand will not be qualified and will be filed. This produces a serious violation of the constitutional rights of all citizens. The article 75 of the Constitution of the Republic guarantees the right to free access to justice and effective access to justice to all persons. However, the law in question requires the fulfillment of a bond so that a demand or action is taken care of. It is clear that there is an antinomy between the requirement of a bond for a claim to be served and the right of the citizen to access the courts for free.