Investigación de la institución del silencio administrativo en materia tributaria en el Ecuador

Abstract

Since 1997, Ecuador has incorporated in its tax system, a new legal form, “the positive administrative silence”, since that date, the Tax Administration´s inactivity is punished with a presumed administrative act. That act contains the tacit acceptance about the claim or request.

We should understand that the administrative acts don´t require the prior declaration of legality, for that reason it is presumed as legitimates, however it have to be actionable acts.

In this investigation, have to make a searching to demonstrate that the positive administrative silence creates a presumed administrative act, and it contains the acceptance of the claim. For this reason we should thing that about the act can´t analyze nothing, however can analyze it only defects remediable nullity.

On the investigation´s final chapter have to analyze some statements about the positive administrative silence of the District Courts Taxes and the Justice´s National Court can understand the practical application.