Problemas procesales del juicio de rendición de cuentas como título de ejecución en el COGEP y propuesta de fortalecimiento normativo

Abstract

Abstract: This thesis presents an exhaustive analysis of the procedural issues arising in professional practice during private-law proceedings for the rendering of accounts. Legal gaps within the COGEP (General Organic Code of Processes) regarding this judicial proceeding render it ineffective, thereby flagrantly violating various constitutional guarantees afforded to plaintiffs such as due process, effective judicial protection, legal certainty, and the principle of procedural celerity. The ambiguous and incomplete regulatory framework clearly favors the irresponsible administrator; the lack of adequate mechanisms to establish a payment balance whether due to a failure to render accounts or dissatisfaction with those provided prevents the administrator from being held liable for unjustified amounts, effectively absolving them of their financial obligation. Consequently, the plaintiff is forced to pursue alternative legal avenues to claim the amount owed. This research highlights the urgent need for a substantial reform of this civil proceeding to prevent procedural impunity from remaining the outcome of the process. Therefore, a comprehensive redesign of the legal regulations governing this judicial proceeding is imperative.