Consultoría Tributaria : falta de normativa para aplicar el principio de sustancia sobre la forma.

Abstract

The "substance over form" principle in Ecuador's tax legislation is pivotal, mandating that economic transactions be assessed and taxed based on their economic reality, rather than their legal structure. The Constitutional Court has been keen on distinguishing between legitimate tax planning and aggressive tax practices, emphasizing the need for a genuine commercial purpose and actual economic substance in transactions. The study methodology delves into the Ecuadorian Constitutional Court's rulings and compares tax interpretations from different jurisdictions. This principle aims not only to uphold tax justice but also to prevent tax avoidance, striving for a balance between economic freedom and taxpayers' fiscal responsibility. The Court has employed this principle to interpret legal acts according to their true intent and economic effects, prioritizing substantial content over legal form. This comprehensive approach reflects a commitment to transparency and fairness in the Ecuadorian tax system.