Prescripción de la potestad sancionadora en los procedimientos administrativos contra operadores de comercio exterior.

Abstract

The essay analyzes the conflict between the Código Orgánico General de Procesos (COPCI) and the Código Orgánico Administrativo (COA) regarding the statute of limitations applicable to the sanctioning power exercised against Foreign Trade Operators. It argues that the administrative sanctioning authority is an expression of the State’s ius puniendi and must be exercised in accordance with the principles of legality, due process, and legal certainty. While the COA establishes differentiated limitation periods depending on the seriousness of the infringement, the COPCI neither classifies the offenses nor sets specific time limits, allowing the Administration to initiate proceedings many years after the event. The study distinguishes between expiration, which restricts procedural action, and prescription, which materially extinguishes the power to sanction. This regulatory omission generates discretionary interpretations and affects the rights of the regulated parties; therefore, a reform of the COPCI is proposed to harmonize it with the COA and ensure a proportional and predictable sanctioning system.