El derecho a la propiedad privada frente a los tributos con efectos confiscatorios

Confiscation in tax matters in the Ecuadorian Constitution is not strictly prohibited, only which properties suffer from when they are declared of public utility and are expropriated. Faced with this situation, the Constitutional Court recognizes the principle of non-confiscation, in tax matters, in...

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Bibliographic Details
Main Author: Armijos González, Pedro Orlando
Format: Article
Language:Spanish
Published: 2023
Subjects:
Confiscation
Right
Principle
Property
private
Capacity
Tribute
Exemption
Confiscación
Derecho
principio
propiedad
privado
tributo
capacidad
excensión
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8769257
Source:FORO: Revista de Derecho, ISSN 2631-2484, Nº. 39, 2023 (Ejemplar dedicado a: Human Rights, Rights of Nature & Business: Perspectives and Challenges in the 21st Century), pags. 129-148
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El derecho a la propiedad privada frente a los tributos con efectos confiscatorios
Summary: Confiscation in tax matters in the Ecuadorian Constitution is not strictly prohibited, only which properties suffer from when they are declared of public utility and are expropriated. Faced with this situation, the Constitutional Court recognizes the principle of non-confiscation, in tax matters, indicating that, although it has not been constitutionalized, the tax regime contains it, therefore, authorities are obliged to apply and respect it permanently. In this context, despite the fact that the right to private property is protected by the Constitution, there are numerous cases, mainly at the sectional level, where it is intended to collect excessive taxes that violate the right to property, directly ignoring the pronouncement of the Constitutional Court. The disrespect for taxpayers’ ability to pay, in the same way as their right to have their vital minimum exempt respected, places them on a negative status, since their real ability to contribute is not taken into account. In addition, they are also not given the option of satisfying their basic needs first but are demanded the payment of an excessive tax. Finally, it is necessary to point out that the core of the right to private property has three categories: use, enjoyment, and disposal, as this paper outlines the multilayered nature of this issue.

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