Derecho
Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/893
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Item Las certificaciones de los saldos de sobregiros emitidos por contador público autorizado como títulos ejecutivos en ejecucion de deudas en cuentas corrientes(Universidad Tècnica de Ambato, Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2024-08) Vaca Dominguez, Alexis Josue; Vayas Castro, Guillermo SantiagoIn the present research work titled “The certifications of overdraft balances issued by an authorized public accountant as executive titles in execution of debts in current accounts” it meant to analyze the form of the Commerce Code on its 619 article, which was published on 2019 during Guillermo lasso’s presidential period. The reform introduced three new executive titles, and this research will focus on the certifications of overdraft, analyzing its creation, characteristics and executive nature of this process. Under this lineage, there is an executive contradiction between the magistrates and the imposed norm due to what is stablish on the General Organic Code of Processes (GOCP) of the requirements needed in an executive title to be admitted in this certification process. In the requirements said certification of overdraft balances do not fulfill all requirements since it only comes form an authorized public accountant of the entity itself, which compromises the purity of the executive title because of the non-existent will and knowledge of the debt imposed. Under these preceptors, the goal is to avoid the venularization of the right to a heritage and the right of a defense for the main active of the account. This investigation was made on a Mix point of view and focused on a mix theory, using a qualitative focus as well as a quantitative focus too, with the purpose of being able to analyze the doctrine over the executive titles including their laws, regiments and jurisdictions. In addition, the perspective of specialists on Civil rights were considered, Judges of the Civil Unit in Ambato city. To ensure the investigation, surveys over the information of overdrafts and how their process was taking place on the executive level were done to usuaries of the Banks. In conclusion, certifications of overdraft balances issued as a executive title affect the rights to the account holder and a reform should be stablished in the 619 Article of the Commerce Code of Ecuador