Administrative Silence in Tax and Administrative Litigation
Universidad Regional Autónoma de Los Andes, Matriz Ambato-Ecuador
Dra. Jeannette Amparito Urrutia Guevara Phd
Universidad Regional Autónoma de Los Andes, Matriz Ambato-Ecuador
Diego Gustavo Jácome Salinas
Universidad Regional Autónoma de Los Andes, Matriz Ambato-Ecuador
Yanchapanta Freire Erika Alexandra
Universidad Regional Autónoma de Los Andes, Matriz Ambato-Ecuador
Abstract
The Constitution of the Republic of Ecuador grants citizens the freedom to request petitions and challenge decisions that affect their rights. When exercising these rights and receiving no response from the entity, it is considered positive administrative silence. In tax matters, if the response were negative and rights were affected, it could be challenged through the ordinary process established in Article 320 of the General Organic Code of Procedures. On the other hand, in administrative matters, one can proceed directly to execution as provided in Article 370A of the General Organic Code of Procedures. So, why there is a difference in these processes? The objective of this work is to analyze why no law or regulation explains why one can proceed directly to execution or must follow an ordinary procedure. The method used for this analysis is qualitative.