La relación jurídico tributaria: enfoque conforme la Ley Orgánica para la defensa de los derechos laborales aplicado para personas jurídicas

Abstract

The main objective of this research study is to establish the legal/tax relationship between the taxpayer and the third party regarding the implementation of Article 1 of the Organic Law of the defense of labor rights applied to legal entities. This undertaking has been developed by means of the analytical method based on the classical and modern doctrine; as a result, it is possible to state that this legal/tax relationship is based, in part, on the theory of the lifting of the corporate veil, which has been defined by doctrine and applied at international level. This regulation should be applied in an exceptional way due to the fact that in the stage of execution of tax obligations the Tax Administration has been unable to collect them because their estate has been sold or transferred to other natural persons or legal entities; in this way it was shown that this regulation is legitimate; however, it needs to be applied in a motivated way in order to avoid procedural dilations by taxpayers.