Tutela judicial efectiva, derecho a utilidades, y prescripción: Sentencia 946-19-EP/21 CC
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Fecha
2023-09
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Universidad de Guayaquil. Facultad de Jurisprudencia Ciencias Sociales y Políticas
Resumen
El trabajo de investigación, titulado TUTELA JUDICIAL EFECTIVA, DERECHO A UTILIDADES, Y PRESCRIPCIÓN: SENTENCIA 946-19-EP/21 CC, se centrará en conceptualizar qué es la tutela judicial efectiva, el derecho de las utilidades, las predeterminaciones tributarias y la prescripción de la acción, identificar cuáles son los principios y normativas constitucionales, legales y convencionales respecto de la tutela judicial efectiva, el derecho de las utilidades, las predeterminaciones tributarias y la prescripción de la acción, por otra parte nuestro objetivo general es cómo se logra la tutela judicial efectiva en el ejercicio de la acción del derecho a utilidades, producto de una predeterminación tributaria, frente a la prescripción de la acción; para lo cual, se aplicó una metodología con un diseño de investigación cualitativa, misma que consiste en demostrar e identificar mediante el método teórico y bibliográfico, la prescripción de la acción en cuanto al pago de utilidades a partir de una determinación tributaria en firme, para no vulnerar derechos constitucionales. Para esto, se ha considerado de forma referencial la sentencia 946-19- EP/21, dictaminada por la Corte Constitucional del Ecuador, misma que constituye antecedente y jurisprudencia útil para la validación respectiva de nuestra problemática y aplicabilidad de una solución eficaz. De esta manera, la propuesta de la investigación guarda relación con el planteamiento de la creación de un proyecto de ley para la protección y eficacia de los derechos a percibir las utilidades laborales a los trabajadores, instaurando desde la determinación tributaria en firme compute el tiempo de 3 años para la prescripción del derecho.
The research work, entitled as EFFECTIVE JUDICIAL PROTECTION, RIGHT TO UTILITIES, AND PRESCRIPTION JUDGMENT 946-19-EP/21 CC. It will focus on conceptualizing what is effective judicial protection, the right to profits, tax predeterminations and the statute of limitations, identifying which are the constitutional, legal and conventional principles and regulations regarding effective judicial protection, the right to profits, tax predeterminations and the statute of limitations, on the other hand our general objective is how effective judicial protection is achieved in the exercise of the action of the right to profits, product of a tax predetermination, as opposed to the statute of limitations of the action; For this purpose, a methodology with a qualitative research design was applied, which consists of demonstrating and identifying through the theoretical and bibliographic method, the statute of limitations of the action regarding the payment of profits from a final tax assessment, in order not to violate constitutional rights. For this, we have considered as a reference the sentence 946-19-EP/21, issued by the Constitutional Court of Ecuador, which constitutes a useful precedent and jurisprudence for the respective validation of our problem and applicability of an effective solution. In this way, the proposal of the research is related to the creation of a bill for the protection and effectiveness of the rights to receive the labor profits to the workers, establishing from the final tax assessment the time of 3 years for the prescription of the right.
The research work, entitled as EFFECTIVE JUDICIAL PROTECTION, RIGHT TO UTILITIES, AND PRESCRIPTION JUDGMENT 946-19-EP/21 CC. It will focus on conceptualizing what is effective judicial protection, the right to profits, tax predeterminations and the statute of limitations, identifying which are the constitutional, legal and conventional principles and regulations regarding effective judicial protection, the right to profits, tax predeterminations and the statute of limitations, on the other hand our general objective is how effective judicial protection is achieved in the exercise of the action of the right to profits, product of a tax predetermination, as opposed to the statute of limitations of the action; For this purpose, a methodology with a qualitative research design was applied, which consists of demonstrating and identifying through the theoretical and bibliographic method, the statute of limitations of the action regarding the payment of profits from a final tax assessment, in order not to violate constitutional rights. For this, we have considered as a reference the sentence 946-19-EP/21, issued by the Constitutional Court of Ecuador, which constitutes a useful precedent and jurisprudence for the respective validation of our problem and applicability of an effective solution. In this way, the proposal of the research is related to the creation of a bill for the protection and effectiveness of the rights to receive the labor profits to the workers, establishing from the final tax assessment the time of 3 years for the prescription of the right.
Descripción
BDER-TPrG 241-2024
Palabras clave
TUTELA JUDICIAL EFECTIVA, SEGURIDAD JURÍDICA, MOTIVACIÓN, PRO OPERATIO, PRESCRIPCIÓN