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 sentencia

Abstract

Abstract: The study and analysis of ruling No. 278-15-SEP-CC issued by the Constitutional Court on August 26, 2015, within the development of the Proyecto Integrador de Saberes (PIS) is within the branch of tax law; The chosen sentence is framed in respect and non-violation of constitutional rights. The violated rights declared in said ruling are: due process, legal security and effective judicial protection. This ruling is aligned with Sustainable Development Goal No. 16 PEACE, JUSTICE AND SOLID INSTITUTIONS and, specifically, with goal No. 16.3 Promote the rule of law at the national and international levels and guarantee equal access to justice for all, since, for the Constitutional Court ruling analyzed, reference is made to a ruling issued by the Specialized Tax Litigation Chamber of the National Court of Justice, where, the problem arises regarding the decision made by the court, using different criteria for the same situations of two same types of taxpayers.