Antinomia entre los Artículos 30.7 y 27 del Código Tributario sobre la responsabilidad del representante legal.

Abstract

This work analyzes the responsibility of the legal representatives of legal entities in Ecuador, focusing on the provisions contained in Articles 27 and 30.7 of the Tax Code. The circumstances under which these representatives can be considered jointly responsible for the tax obligations of the entities they manage are explored, especially in cases of intent or gross negligence. A possible antinomy between both articles is identified, which could generate legal uncertainty and affect - directly - the legal representatives and the authorities of the tax administration system alike. In order to address the previously mentioned inconsistencies, the authors propose as a solution a reform to the text that makes up article 27 of the Tax Code, so that it has a much clearer and more limited aspect regarding the responsibility of those who exercise representation. legal status of the legal entity in situations of intent or gross negligence. The implementation of the aforementioned reform would be a great advance in matters of legal certainty, in addition to the logical regulatory coherence that it entails. In the same way, it is recommended to establish clear guidelines that lead to their correct interpretation and application, which would lead to greater efficiency in the tax administration. The work precludes that a legal review is necessary so that the responsibility of legal representatives only occurs in circumstances whose justification is sufficient, in such a way that their rights are not affected and the provisions of the constitution are complied with.