Vulneración del derecho a la propiedad y seguridad jurídica por el servicio de rentas internas

Abstract

Legal Security and the Right to property are rights established in Art. 82 and Art. 66, numeral 23 of the Constitution of the Republic (CRE 2008), they are established as fundamental rights, which the Constitutional Court has been developing in several of their sentences; Likewise, in 2012, it resolved the constitutionality query published in the Official Gazette Supplement 787 of September 12, 2012, (CCE 2012) on the Reservation of Title, indicating that this same law protects the creditor, guaranteeing the right to ownership of the reservation of title. The coercive judges of the Internal Revenue Service have been violating the right to property and legal security since 2019, failing to apply the norm regarding the retention of title established in the Commercial Code and in the same Law of Reservation of Domain that was in force at that time and the Resolution of the Constitutional Court, which has generated insecurity in the inapplicability of the norm, leading to legal uncertainty and affectation in the property of creditors. The general objective that will guide the investigation is focused on establishing how the Internal Revenue Service by coercive judges violate the Right to property and Legal Security The type of research is field under the case study modality with a critical analytical study method. The support for the development of this research work is based on the descriptive scope of qualitative research.