Antinomia legal sobre la responsabilidad del representante legal de personas jurídicas en el código tributario.

Abstract

The general objective is to analyze the legal effects of the antinomy between Article 30.7 and Article 27 of the Tax Code, specifically regarding the responsibility of the legal representative of legal entities in the tax field. This research was exploratory and descriptive in nature. A qualitative approach was used, bibliographic review, analysis of the legal foundation in the Ecuadorian legal system regarding the responsibility of the legal representatives of legal entities in Ecuador. It is advisable to consider the inclusion of specific elements that demonstrate the guilt of the legal representative in situations of fraud or fraud. These elements could help to clearly distinguish fraudulent conduct, ensuring that personal liability applies only in duly substantiated cases. It is concluded that the existing antinomy between Article 30.7 and Article 27 of the 2023 Tax Code in relation to the responsibility of the legal representative of a legal entity in the tax field entails various legal effects that impact both the regulatory interpretation and the legal implications for legal representatives and tax authorities.