Preferencias académicas de los estudiantes de la carrera de Derecho y su vinculación con los Objetivos de Desarrollo Sostenible (ODS) a través del estudio de sentencias

Abstract

Abstract: The present work is the link between the ODS No. 16, which refers to peace, justice and solid institutions, with the selected sentence, whose controversy is regarding the confidentiality of the values used as comparable by the National Customs Service of Ecuador SENAE, to proceed with the adjustment of the declared value, in application of secondary valuation methods, regulated by the World Trade Organization and the Andean Community. The importance of this thesis is to analyze the transparency with which public institutions act, specifically, the National Customs Service of Ecuador, to proceed to issue their administrative acts to foreign trade operators, because the genesis of the present In this case, it is a rectification of taxes, through which SENAE carries out a subsequent control of the company ECUAMERKA S.A. and determines that it must pay values for taxes that it allegedly did not pay for not having declared the value actually paid for the imported merchandise; the controversy arises in the values used by the customs administration to proceed with the adjustment of the declared value, so it proceeds to analyze whether it acted with total transparency, motivating the aforementioned administrative act and following due process.