EL DERECHO A RECURRIR EL FALLO DENTRO DEL PROCESO CONTENCIOSO TRIBUTARIO EN ECUADOR

Abstract

The purpose of this work is to establish whether or not there is a violation of the right to appeal the ruling or sentence within the tax litigation procedure determined in lower hierarchy regulations, considering that the tax litigation courts act as single-instance jurisdictional bodies and their resolutions are not subject to appeal within the ordinary justice system, since cassation is considered an extraordinary remedy. To carry out this study, a qualitative methodology with a theoretical, analytical-synthetic method was used. In this work, it is established as a problem whether the tax litigation process complies with the protection of the fundamental rights and principles applicable within procedural law and within the Constitution, considering that currently in the procedural norm there is restricted access to a second instance in matters tax because it is considered that the body that resolves tax controversies is the highest in hierarchy within the ordinary sphere, it is important to raise this problem because the right to appeal the ruling contained in the Constitution does not make any distinction between procedures or matters and therefore, it I would understand that its compliance should be mandatory for all processes.