Principio de Irretroactividad de la Ley Tributaria, Análisis del Decreto Ley Orgánica para el Fortalecimiento de la Economía Familiar

Abstract

The legal system in Ecuador undergoes changes and reforms that must adhere to prove law. In this context, the preservation of legality in the implemented reforms requires consideration of the existing regulations at the time of their application. This, irretroactivity appears as a principle within the Ecuadorian legal system to safeguard citizens, imposing temporal restrictions on the application of norms by establishing that laws are based on prior and non-retroactive norms. This ensures stability in laws and contributes to the confidence that people have in the legal system. The relationship between irretroactivity and legal certainty is crucial for the proper application of this principle, as it pertains to rights that are interconnected when protecting individual rights. This principle is applicable not only to general law but also to tax law, thereby ensuring the protection of taxpayers' rights by guaranteeing that they will not be affected by normative changes made after the execution of an act