Antinomia jurídica en el cobro de la patente municipal a las instituciones sin fines de lucro en el Ecuador.

Abstract

In the Ecuadorian tax context, the Municipal Patent Tax is a tax-type levy that operates on economic activities at the municipal and metropolitan level in which only the fact of registration or registration operates as a common feature. These taxes mean one of the main sources of economic and financial income for the coffers of decentralized autonomous governments, particularly municipal and metropolitan governments. This research will analyze the legal antinomy that is generated between the Autonomous Decentralized Municipal Governments from the contradiction between the Organic Tax Code (COT) and the Organic Code of Territorial Organization, Autonomy and Decentralization (COOTAD) in relation to the exception in the payment of the municipal license to non-profit institutions in Ecuador. The existing Antinomy described above has given way to each municipal government making decisions regarding the application of laws other than COOTAD, a situation that has been evidenced in resolutions and ordinances that violate and violate the provision that dictates in this regard. municipal law and COOTAD, violating the principles of competence and autonomy by establishing cases of exemption in the payment of municipal license to non-profit institutions not considered in COOTAD or in any other legal norm, to the detriment in addition to the principle reserve of law of the governing ordinance in matters of taxes such as COOTAD.