Motivación en las sentencias emitidas por los jueces de primer nivel en Ecuador.

Abstract

Abstract: This research analyzes a ruling from the District Tax Court that resolves the challenge action filed by Ms. Argentina Gladyz Serrano Aguilar against Resolution No. 107012017RREC034219 issued by the Provincial Director of El Oro of the Internal Revenue Service. It meticulously examines the correct application of Article 94 of the Tax Code regarding the three and six-year expiration periods, focusing on the distinction between income concealment and the simple declaration of questioned expenses. The study demonstrates how the court established that, in the absence of concealment but rather an express declaration of costs and expenses, the three-year period should apply. The research highlights the legal soundness of the judgment, endorsed by higher courts that rejected subsequent appeals filed by the Tax Administration, confirming the adequate normative interpretation and legal reasoning in matters of tax expiration. This analysis contributes to understanding the differentiating criteria for applying expiration periods in tax determinations.