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

Abstract

Abstract:This paper analyzes the legal reasoning in first-level judgments in Ecuador, using as a case study the judgment issued in tax litigation case No. 17510-2021-00217 by the District Tax Court in Quito. This research evaluates the sufficiency and correctness of the judicial reasoning by applying the sufficiency standard and the correct reasoning questionnaire. Furthermore, it examines the facts of the case, the factual and legal basis, and the consistency of the argumentation used and compliance with the constitutional principles of due process, legal certainty, legality, and proportionality. The analysis shows that the judgment studied presents sufficient reasoning and maintains consistency between the proven facts, applicable regulations, and legal reasoning, thus constituting a relevant precedent regarding the judicial review of administrative sanctions. Furthermore, legal consequences arising from a lack of motivation are identified, and the means of appeal available under the Ecuadorian legal system are reviewed. Finally, conclusions and recommendations are formulated aimed at strengthening the argumentative quality of judicial decisions.