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 investigative work proposes the analysis of ruling No. 041-15-SIN-CC of the Constitutional Court of Ecuador, the highest body of constitutional interpretation in the country, in said ruling, a case of violation of economic rights by application of a municipal ordinance that regulates the use or occupation of public space, municipal airspace, soil and subsoil by placing structures, poles and laying wired or wireless networks, therefore, taxpayers were obliged to pay fees and contributions without having contemplated the principles of Tax Law, affecting the economy of business actors who have their telecommunications wiring networks on poles in the urban part of the city. This ruling is linked to Sustainable Development Goals 8 and 9 because it is a case in which the unconstitutionality of article 18 of the municipal ordinance is resolved, which created rates and contributions that did not comply with the constitutional principles indicated in article 300 of the Constitution, which caused damage to the company's assets.