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The purpose of this paper is to provide guidelines for the determination of the object of the controversy and the establishment of the points in debate, bearing in mind the unrestricted respect for the constitutional right to evidence and the right to the motivation of the sentence, in the current context of the oral process by hearings that the General Organic Code of Proceedings (COGEP) put into effect for tax matters and for other subjects; and, to this end, in the context of our constitutional and legal framework, we analyse the pronouncements of both doctrine and jurisprudence, especially Uruguayan, Peruvian and Spanish, to highlight the problem of establishing the object of the controversy, as well as its transcendence for the right to evidence and motivation, all of which leads us to propose two points of reform to the COGEP and suggestions for the academy (universities) and for legal scholars.
Über den Autor / die Autorin
Master in Steuerrecht an der Katholischen Universität von Guayaquil und Master in Verfassungsrecht an der UEES-Universidad Espiritu Santo. Seit Mai 2013 Richterin am Bezirksgericht für Steuerstreitigkeiten mit Sitz in Guayaquil-Ecuador. Vor 2013 Rechtsanwalt in freier Berufspraxis.
