The Precautionary Measure of Prohibition to Leave the Country as a Violation of the Statutory Representative´´ s Rights of a Company During the Coercive Tax Procedure

Abstract

The precautionary measure of prohibition to leave the country established in article number 164 of the Ecuadorian Tax Code, must be analyzed and criticized. Not only because this precautionary measure is unconstitutional, but because its application could violate the fundamental rights of the legal representative of a company. This paper will intend to prove how this precautionary measure could violate the free transit and mobility rights of individuals. Also, it´ll demonstrate the lack of analysis in the resolutions issued by the tax public officers while enforcing this type of precautionary measure, as a consequence of the inobservance of the proportionality and reasonability  principles. Finally, it’ll consider the effectiveness of this precautionary measure in the pursuit of the tax interests; and if that effectiveness is proportionally more important for the government than the fundamental rights of its individuals.