{"id":581,"date":"2024-07-22T17:25:01","date_gmt":"2024-07-22T17:25:01","guid":{"rendered":"https:\/\/munozyasociados.ec\/?p=581"},"modified":"2024-07-22T17:53:09","modified_gmt":"2024-07-22T17:53:09","slug":"resolucion-no-12-2024-vinculacion-de-los-responsables-por-representacion-en-el-procedimiento-coactivo","status":"publish","type":"post","link":"https:\/\/munozyasociados.ec\/index.php\/2024\/07\/22\/resolucion-no-12-2024-vinculacion-de-los-responsables-por-representacion-en-el-procedimiento-coactivo\/","title":{"rendered":"RESOLUCI\u00d3N No. 12-2024: VINCULACI\u00d3N DE LOS RESPONSABLES POR REPRESENTACI\u00d3N EN EL PROCEDIMIENTO COACTIVO"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">RESOLUCI\u00d3N No. 12-2024: VINCULACI\u00d3N DE LOS RESPONSABLES POR REPRESENTACI\u00d3N EN EL PROCEDIMIENTO COACTIVO<\/h1>\n\n\n\n<p>Declara como precedente jurisprudencial obligatorio en materia tributaria que no ser\u00e1 eficaz el acto ni jur\u00eddicamente viable la vinculaci\u00f3n en el procedimiento administrativo de ejecuci\u00f3n, respecto de los responsables por representaci\u00f3n (solidario), cuando se hubiera omitido la notificaci\u00f3n a ellos de los actos administrativos de determinaci\u00f3n cuyo cobro se persigue, toda vez que se violenta el debido proceso, en la garant\u00eda del derecho a la defensa.<\/p>\n\n\n\n<p>En s\u00edntesis:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No ser\u00e1 eficaz el acto ni jur\u00eddicamente viable la vinculaci\u00f3n en el procedimiento administrativo de ejecuci\u00f3n, respecto de los responsables por representaci\u00f3n (solidario), cuando se hubiera omitido la notificaci\u00f3n a ellos de los actos administrativos de determinaci\u00f3n cuyo cobro se persigue, toda vez que se violenta el debido proceso, en la garant\u00eda del derecho a la defensa. (Art. 1 de la Resoluci\u00f3n)<\/li>\n\n\n\n<li>La resoluci\u00f3n tendr\u00e1 efectos generales y obligatorios, inclusive para la propia Corte Nacional de Justicia, sin perjuicio del cambio de criterio jurisprudencial en la forma y modo determinados. (Art. 2 de\u00a0la\u00a0Resoluci\u00f3n)<\/li>\n<\/ul>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/munozyasociados.ec\/Resolucion-No.-12-2024-Vinculacion-de-los-responsables-por-representacion-en-procedimiento-de-coactiva.pdf\" style=\"background-color:#004e88\" target=\"_blank\" rel=\"noreferrer noopener\">Ver Resoluci\u00f3n<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>RESOLUCI\u00d3N No. 12-2024: VINCULACI\u00d3N DE LOS RESPONSABLES POR REPRESENTACI\u00d3N EN EL PROCEDIMIENTO COACTIVO Declara como precedente jurisprudencial obligatorio en materia tributaria que no ser\u00e1 eficaz el acto ni jur\u00eddicamente viable la vinculaci\u00f3n en el procedimiento administrativo de ejecuci\u00f3n, respecto de los responsables por representaci\u00f3n (solidario), cuando se hubiera omitido la notificaci\u00f3n a ellos de los [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":403,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","_joinchat":[],"ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-581","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","entry","has-media"],"_links":{"self":[{"href":"https:\/\/munozyasociados.ec\/index.php\/wp-json\/wp\/v2\/posts\/581","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/munozyasociados.ec\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/munozyasociados.ec\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/munozyasociados.ec\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/munozyasociados.ec\/index.php\/wp-json\/wp\/v2\/comments?post=581"}],"version-history":[{"count":7,"href":"https:\/\/munozyasociados.ec\/index.php\/wp-json\/wp\/v2\/posts\/581\/revisions"}],"predecessor-version":[{"id":589,"href":"https:\/\/munozyasociados.ec\/index.php\/wp-json\/wp\/v2\/posts\/581\/revisions\/589"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/munozyasociados.ec\/index.php\/wp-json\/wp\/v2\/media\/403"}],"wp:attachment":[{"href":"https:\/\/munozyasociados.ec\/index.php\/wp-json\/wp\/v2\/media?parent=581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/munozyasociados.ec\/index.php\/wp-json\/wp\/v2\/categories?post=581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/munozyasociados.ec\/index.php\/wp-json\/wp\/v2\/tags?post=581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}