ANÁLISIS DEL INCUMPLIMIENTO DEL PRINCIPIO DE CONTRADICCIÓN DE LA PRUEBA APORTADA POR EL SENAE EN RESOLUCIONES DE IMPUGNACIÓN EN EL CANTÓN GUAYAQUIL, AÑO 2023.

Abstract

In this research work, an analysis was made of the performance of the National Customs Service of Ecuador (SENAE) with respect to the lack of notification of the technical or legal reports on which this administrative institution relies in order to be able to issue a resolution. These reports are prepared by SENAE after the administrative hearing and prior to the issuance of the resolution. These reports are used as evidence and in many cases they are not notified to the parties so that they can exercise their right to defense and preserve the principle of contradiction. In order to demonstrate this, an analysis of a specific case was made in this work: the administrative claim No. 068-2023 from which the resolution SENAE-DDG-2022-0280- RE is derived, which was judicially challenged in the Contentious Tax Court, signed No.- 09501-2023-00473. The process indicated after an analysis and deliberation of the Provincial Court of Guayas that exposed the resolution and sentence indicates that, effectively there was a violation to the due process due to the lack of notification of the administrative entity SENAE, having prepared the technical and legal reports on which it based its resolution without previously notifying the administrative body. This evidenced the existence of a violation of due process by SENAE in the cases in which it did not notify the technical and legal reports used as evidence for the issuance of the resolutions.