El principio de legalidad frente al cobro de contribuciones especiales de mejoras realizadas por EMAPAL-EP en el año 2017

Abstract

This research focuses on determining whether the collection of Special Improvement Contributions (CEM) by the Municipal Public Water, Sewerage, and Sanitation Company of Azogues (EMAPAL-EPZ, by its Spanish acronym) in 2024, corresponding to works executed in 2017, violates the principle of legality. To this end, a documentary and legal analysis was conducted regarding the powers of the tax administration, the process that validates the tax collection, and the legal effect of the administration's failure to exercise its determining authority. Based on surveys conducted with property owners and information obtained from the institution itself and other public documents, it was found that the collection lacks legal basis, as there is no municipal ordinance that legitimizes such taxes, the deadline for exercising the collection authority has expired, and the payment notifications were issued without an enforceable credit title, constituting a clear breach of the principle of legality. Keywords: principle of legality, special improvement contributions, ordinance, expiration, collection