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 research work involves the legal and doctrinal analysis of the Sentence No. 2941-17-EP/22, from its origin through the issuance of resolution No. SENAE-DGN-2016-0735-RE against a private company, which was challenged in the District Tax Litigation Court based in the canton Guayaquil, said administrative act being declared null. After said SENAE decision decided to file an appeal, which was partially admitted by the Court Specialized in Tax Litigation of the National Court of Justice resolving marry said sentence and ratifying the legitimacy and validity of the resolution issued by the customs institution, this affects the presentation of an extraordinary action of protection in the Constitutional Court by the private entity, where culminates after the decision to accept said appeal and annul the sentence of majority dictated by the Specialized Tax Litigation Chamber of the Court National Court of Justice and order the formation of a new Chamber by lottery so that issue a ruling of merit, all this under the argument of the violation of due process to guarantee motivation. All the respective analysis is carried out with the linking of the Sustainable Development Goals (SDGs)