Tasa de servicio por control aduanero y su efecto en el Ecuador.

Abstract

The Service Fee for Customs Control was implemented by the Ecuadorian State with the purpose of raising funds for its self-financing. This rate raised questions about its legality from its creation procedure to its content. Many experts listed it as a tax that was implemented as a tax. The collection of an indeterminate value was intended for a variety of services that are already provided by the National Customs Service of Ecuador, as it is an obligation to fulfill them. As the control at the time of entering or taking merchandise from the country. Considering that this wrongly called rate was illegal, several legal actions were filed by entities that were affected by it. The Ecuadorian justice, partial from the beginning, granted its creation legality, arguing that the legal procedures for it had been followed. However, at no time was the content of the creative resolution of the rate evaluated. Analysis that was done by the Andean Community of Nations to declare it as a tax. This paper analyzes the Resolution SENAE-SENAE-2017-0001-RE (M) and its effects in Ecuador. It will be discussed if it corresponds to those who were subject of this tax the right to claim the State unduly paid securities.