Análisis jurídico la procedencia de la acción directa por pago indebido, en la acción contencioso tributario

Abstract

This research aims to provide information a global understanding of the history of tributes both in the world and in Ecuador. In addition, a general classification of taxes is presented and likewise understand who participates in the legal-tax relationship and the definition of the generating event in tax law. It also analyzes the powers that the tax administration has, from the determination of the generating event to the imposition of sanctions. Next, the administrative procedures and current regulations in Ecuador are studied, including the contentious tax procedure and the appeals available in the Tax Code. Finally, direct actions in the tax litigation process, such as improper payment and overpayment, and the requirements to trigger these actions will be analyzed in detail.