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

Abstract

Abstract: This research analyzes Judgment No. 13176-2023-00044, issued by the Judicial Unit for Tax Litigation in Quito, Ecuador, focusing on the violation of the right to defense due to the lack of notification by the Internal Revenue Service (SRI). The general objective was to evaluate the sufficiency and correctness of judicial reasoning according to Ecuadorian constitutional standards. The study was conducted in Quito using a qualitative, descriptive, and documentary methodology, based on the analysis of the ruling, legal doctrine, and case law from the Constitutional Court. Bibliographic review and content analysis were used as the main instruments. The sample consisted of the judgment and its procedural annexes. The results demonstrated that the decision meets the criteria of normative and factual reasoning, ensuring due process and judicial transparency. It is concluded that judicial reasoning constitutes a fundamental guarantee of constitutional justice and a key mechanism to promote legality, transparency, and citizens trust in judicial decisions.