Responsabilidad civil por abuso del derecho en el Caso No. 09501-2017-00376 en Ecuador

Abstract

The present legal case study focuses on the analysis of Case No. 09501-2017-00376, which revolves around a challenge against a resolution issued by the National Customs Service of Ecuador. The District Court of Tax Litigation, based in the canton of Guayaquil, decided to grant the lawsuit, declaring the nullity of the issued assessments. Consequently, a cassation appeal was filed, but it was not admitted by the Specialized Chamber of Tax Litigation of the National Court of Justice. An extraordinary protection action was then filed, notable for being classified by the Constitutional Court as a jurisprudential novelty, highlighting the concept of abuse of rights. In this context, the research aims to examine the theoretical and practical dimensions of this legal concept. Additionally, the investigation delves into the obligation to compensate for abusive conduct, concluding that in this specific case, extracontractual civil liability is applicable. This thesis seeks to contribute to understanding whether the abuse of rights extends beyond a general notion sanctioned by judges in litigation or if the party executing it can be held civilly liable.