PRESUMPTIVE DETERMINATION ACTS AND TAX DUE PROCESS: PRACTICAL CASES

Abstract

Due process as a constitutional right in Ecuador has been the subject of extensive legal debate. In this regard, the present research established the main characteristics and elements that this right must have in order to ensure that its application in presumptive tax determination processes does not rendered fruitless to the detriment as  the tax authority as the taxpayer. Furthermore, this research includes the analysis of the guarantee of motivation as an integral component of due process on the presumptive tax determination processes. Additionally, five landmark cases are examined, each consisting of rulings from the District Tax Litigation Tribunals and the Specialized Tax Litigation Chamber of the National Court of Justice. These cases reveal the issue of due process violations caused by a lack of motivation, namely, the impact on the guarantee of motivation in presumptive tax determination acts and the right to due process in tax matters. The research follows a qualitative approach, as it involves interaction with the subject matter and, through careful reflection, it will interpret the elements identified in the cases analyzed. Finally, tools such as bibliographic documentation and case law records were used to reflect the content and the interpretation of the studied cases.