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

Abstract

Abstract: The purpose of this research paper is to analyze judgments issued by first-level judges in the Ecuadorian judicial system. Their importance lies in compliance with the guarantees provided by Ecuadorian law, the inherent fundamental rights, and their effective enforcement. For this purpose, the judgment in Contentious-Administrative Tax Case No. 11804202200197 was used as a reference. The court declared the invalidity of the assessment issued by the SRI, due to the fact that the determination authority had expired due to its issuance outside the established deadline and the identification of errors in the application of the assessment method. The audit conducted by the SRI is found to be unfounded. In this way, this project seeks to address the questions raised regarding the violation of due process, the right to defense, legal certainty, and the examination of doctrine and jurisprudence, such as the types of motivation, motivational flaws, and the consequences of inadequate motivation in judicial decisions. It concludes by proposing corrective and formative mechanisms to strengthen the quality of argumentation and protect the fundamental rights of taxpayers, thus contributing to the development of a more transparent and constitutionally guaranteed justice system.