The Fee Through the Recent Jurisprudence of the Ecuadorian Constitutional Court

Abstract

Ecuador's Constitutional Court has issued recent jurisprudence in which it has dealt with the fee, a type of taxation that has been commonly denatured by Ecuador's decentralized autonomous governments. Thus, in the main, the three decisions analyzed have concluded that the contested articles are unconstitutional because they have distorted the essential elements of a fee. In this sense, the present analysis addresses the concept of tax as a tribute in the recent jurisprudence of the Constitutional Court and its essential elements through the denaturalization that the High Court has found in the contested norms.