Análisis sobre la constitucionalidad del afianzamiento en materia procesal tributaria.

Abstract

The surety consists in a legal figure used to ensure compliance with an obligation. In tax procedural proceedings in Ecuador, the surety bond has an important role since, through it, the State ensures that the taxpayer will comply with the tax obligation, while a judicial procedure is in progress. However, the application of this measure results in the violation of several rights of the taxpayer. And, in spite of the fact that the highest jurisdictional authority in the country has analyzed and declared unconstitutional certain forms of application of this figure, its practice continues to violate the taxpayer's rights. This paper focuses on the analysis of the declaration of constitutionality of the surety bond considering resolutions 014-10-SCN-CC and 92-15-IN-21 of the Constitutional Court of Ecuador. Since in the author's opinion, several topics of analysis have been excluded from the resolutions, which makes the application of surety bond in tax litigation proceedings unconstitutional for being contrary to the guarantee of the rights to effective judicial protection, defense and free access to the administration of justice.