La consulta tributaria: ¿un medio alternativo de solución de controversias?

Abstract

This article focuses on the tax consultation and Alternative Dispute Resolution (ADR) in the Ecuadorian legal context. It begins by exploring the background of tax consultation and its introduction in Ecuador in 1976, reinforcing its importance in 1998 and with the new Constitution in 2008. It then defines the tax consultation as a resource for taxpayers to obtain clarity on the taxable qualification of their situation. It is based on the right of petition and seeks to ensure legal certainty. The characteristics of ADR are shared, such as voluntariness, contractual nature, adaptability to cases and preventive approach to avoid conflicts or resolve them peacefully. However, fundamental differences are highlighted, such as the unilateral nature of tax consultation and the ability of the parties to reach voluntary agreements in ADR. Ultimately, it is concluded that, despite some similarities, tax consultation and ADR are distinct concepts in legal practice, with fundamental differences in the manner in which dispute resolution is reached. Tax consultation is based on unilateral decisions by the tax administration, while ADR is based on voluntary agreements between the parties involved.