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Título : | REFORMA AL ART. 968 DEL CÓDIGO DE PROCEDIMIENTO CIVIL, A FIN DE QUE LA CANTIDAD CONSIGNADA COMO EXCEPCIÓN DEL DEUDOR EN EL JUICIO COACTIVO, SEA IGUAL AL AFIANZAMIENTO ESTIPULADO EN EL ART. 7 DE LA LEY REFORMATORIA PARA LA EQUIDAD TRIBUTARIA DEL ECUADOR |
Autor : | SOTO SOTO, FERNANDO QUINDE PATIÑO, VICENTE FABIÁN |
Palabras clave : | DERECHO REFORMA JUICIO COACTIVO AFIANZAMIENTO |
Fecha de publicación : | 2016 |
Editorial : | Loja 13 de abril |
Resumen : | El procedimiento coactivo tiene por objeto hacer efectivo el pago de lo que, por cualquier concepto, se deba al Estado y a sus instituciones que por ley tienen este procedimiento; al Banco Central del Ecuador y a los bancos del Sistema de Crédito de Fomento, por sus créditos; al Instituto Ecuatoriano de Seguridad Social; y las demás que establece la ley. El trabajo de investigación lo hemos desarrollado en el ámbito jurídico del derecho público, específicamente en las falencias que he podido apreciar en el Código de Procedimiento Civil, específicamente el Art. 968, en cuanto a la cantidad que debe pagar el deudor coactivo a la administración pública respecto de créditos vencidos. El sujeto pasivo de este proceso litigioso es el ciudadano usuario o beneficiario de un servicio que preste la administración pública, el mismo que al ser notificado de manera obligatoria con la orden de pago, debe cancelar o ceder los bienes para hacer efectivo de lo adeudado. Al obligado tributario le dan la oportunidad de presentar excepciones, que pueden ser dilatorias o perentorias, solo en el momento exclusivo de presentarse con el pago total de la deuda, más sus intereses y costas que devengan del proceso. |
Descripción : | The compelling procedure takes as an object to make effective the payment of what, as any concept, should to the State and to its institutions that as law have this procedure; to the Central Bank of the Ecuador and to the banks of the credit System of Promotion, for its credits; to the Ecuadoran Institute of Social security; and the others that the law establishes. We have developed the research work in the juridical ambience of the public law, specially in the bankruptcies that I could have appreciated in the Code of Civil Procedure, specially the Art. 968, as for the quantity that the compelling debtor must pay to the public administration with regard to defeated credits. The passive subject of this litigious process is the civil user or beneficiary of a service that gives the public administration, the same one that, on having been notified in an obligatory way with the payment authorization, must cancel or transfer the goods to do cash of the owed thing. They give to the forced tributary the opportunity to present exceptions, which can be dilatory or urgent, only in the exclusive moment to there appear with the entire payment of the debt, more its interests and coasts that they earn of the process. - 5 - This affects in an irremediable way its economy, leading it to being defenseless at the moment of being immersed in a situation of this nature as there it are the compelling procedures. What really happens is that they are always taken the nature of these steps to effect by the same authority that expresses the administrative acts, exercising this one its power as Judge and part of the process. It is for it that, in this thesis it has included with big determination, profuse information for the understanding and clarification of the regulation that must be applied in the compelling jurisdiction regulated in the Code of Civil Procedure and the procedure of compelling execution foreseen in the Tributary Code. The research work thinks about how to determine the application of the beginning of normative equality and that is according to the Constitution of the Republic with regard to the value that it is necessary to cancel to gain access and to interpose exceptions for its self-defense. |
URI : | http://dspace.unl.edu.ec/jspui/handle/123456789/10417 |
Aparece en las colecciones: | TRABAJOS DE TITULACION FJSA |
Ficheros en este ítem:
Fichero | Descripción | Tamaño | Formato | |
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TÉSIS VICENTE FABIÁN QUINDE PATIÑO.pdf | 1,47 MB | Adobe PDF | Visualizar/Abrir |
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