La caución como requisito para el ejercicio de las acciones de impugnación de obligaciones tributarias. Análisis del caso No. 92-15-IN de la Corte Constitucional del Ecuador

Abstract

Ecuador is a constitutional State of rights and justice, in which each and every one of its citizens is guaranteed with free access to the administration of justice and effective, impartial or unimpeded judicial protection of their rights. The faithful fulfillment and correct application of the aforementioned rights would not be fully guaranteed by the Ecuadorian State due to the last paragraph of article 324 of the Código Orgánico General de Procesos. Section in which it is provided that, after the qualification of the claim for actions challenging tax obligations, a bond equivalent to ten percent of the total value must be posted within a period of twenty-five days, otherwise it will be understood as not filed, which will result in the case being filed. This normative provision brought numerous doubts to the administrators of justice about the true constitutional scope and the correct application of the same, giving way to a public action of unconstitutionality filed on the Constitutional Court on November 06, 2015. This thesis is a detailed study of case No. 92-15-IN of the Constitutional Court in which the last paragraph of article 324 of the Código Orgánico General de Procesos was determined to be unconstitutional, as well as a doctrinal examination of the right to free access to the administration of justice, effective judicial protection and bail in tax matters.Likewise, an analysis is made of the positions of each of the procedural parties and the decision taken by the Constitutional Court as the highest body of interpretation and constitutional control reflected in Ruling No. 92-15-IN/21 in the present case.