Confiscatoriedad de doble vía: los tributos que se originan y ejecutan por causa del Estado
DOI:
https://doi.org/10.18272/iu.i33.2992Abstract
The article at the disposal of the reader intends to analyze a set of legal facts of tributary scope that provoke a confiscatory effect on the taxpayer. The contracting of goods and services by the Ecuadorian State constitutes the source of a set of tributary obligations that become immediately enforceable. However, what happens when the State fails to comply with its payment obligations, and this is compounded by the forced collection of the tax obligations generated? The compromising effect on the assets of the contractor -and executed- becomes evident, falling into the sphere of confiscation. As the reader will see, there is no effective way for the compensation of credits, as well as possible excessive discretionalities in the execution process.
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Copyright (c) 2024 Carlos Andrés Villacreses Valencia, Andrés Ordóñez Córdova
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