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http://dspace.udla.edu.ec/handle/33000/5886Registro completo de metadatos
| Campo DC | Valor | Lengua/Idioma |
|---|---|---|
| dc.contributor.advisor | Suing Nagua, José Dionicio | - |
| dc.creator | Chiriboga Granja, Víctor Alfredo | - |
| dc.date.accessioned | 2016-11-08T22:55:34Z | - |
| dc.date.available | 2016-11-08T22:55:34Z | - |
| dc.date.issued | 2016 | - |
| dc.identifier.citation | Chiriboga Granja, V. A. (2016). La desnaturalización del ICE en el gravamen de bienes de uso doméstico que funcionen mediante la combustión de gas. (Tesis de pregrado). Universidad de las Américas, Quito. | es_ES |
| dc.identifier.other | UDLA-EC-TAB-2016-22 | - |
| dc.identifier.uri | http://dspace.udla.edu.ec/handle/33000/5886 | - |
| dc.description | Fundamental rights are constitutional guarantees for human beings, mandated by law and international treaties, they should be reflected in any legal system in the world. From this precept, we understand that every law of the constitutional norm less than hierarchical level, is required to follow the guidelines provided in the Constitution. Under the document, issued by the supreme law, we have identified a problem in the Code of Monetary and Financial, which on Administrative Law disagrees the Constitution, violating the fundamental rights of individuals under the control of the Superintendency of Popular Economy and Solidarity. What is being tested with this research work is that within the sanctioning administrative power of the inspection body, is impaired people their right to a more favorable interpretation of the rule, which directly affects the principle pro homine, and default the proportionality of administrative penalties. Historically, the Administrative Law has struggled against adversity having no rules according to the reality of the matter, and had to use criminal law as a complementary standard, which becomes a misperception, as being the Law such a dynamic field that evolves over time, due to human behavior and conduct necessary changes in society, it must adapt and specialize to have standards in line with reality and the issues raised. Throughout this thesis, we state the reasons why it believes violates the supreme law, thanks to the doctrinal contribution of several authors skilled in the art and comparative law of Chile and Argentina. Finally, we will base the reform proposal, so that this dissertation is considered, since it will benefit all individuals under the control of the Superintendency. | en |
| dc.description.abstract | La Ley de Incentivos a la Producción y Prevención del Fraude Fiscal, publicada en el Registro Oficial Suplemento número 405 del 29 de diciembre del 2014 incluyó dentro del listado de bienes y servicios gravados con el Impuesto a los Consumos Especiales ICE a los bienes de uso doméstico que funcionan mediante la combustión de gas… | es_ES |
| dc.format.extent | 72 p. | es_ES |
| dc.language.iso | spa | es_ES |
| dc.publisher | Quito: Universidad de las Américas, 2016 | es_ES |
| dc.rights | openAccess | es_ES |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-sa/3.0/ec/ | es_ES |
| dc.subject | DERECHO TRIBUTARIO | es_ES |
| dc.subject | LEY ORGÁNICA DE RÉGIMEN TRIBUTARIO | es_ES |
| dc.subject | IMPUESTO A LOS CONSUMOS ESPECIALES | es_ES |
| dc.subject | BIENES DOMÉSTICOS | es_ES |
| dc.title | La desnaturalización del ICE en el gravamen de bienes de uso doméstico que funcionen mediante la combustión de gas | es_ES |
| dc.type | bachelorThesis | es_ES |
| Aparece en las colecciones: | Derecho | |
Ficheros en este ítem:
| Fichero | Descripción | Tamaño | Formato | |
|---|---|---|---|---|
| UDLA-EC-TAB-2016-22.pdf | 606,89 kB | Adobe PDF | Visualizar/Abrir |
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