I.- MANDATORY JURISPRUDENTIAL PRECEDENT IN TAX MATTERS
We inform our clients and readers that Resolution No. 09-2023 (Official Register. No. 372, August 10, 2023) was recently published, issued by the National Court of Justice, by which it was resolved to declare as a mandatory jurisprudential precedent, the following point of law:
“The claim for undue payment contemplated in article 306, numeral 1 of the Tax Code proceeds when a payment is made based on an erroneous act of tax determination, on which no claim has been filed, a final act, which allows the exercise of the right of defense of the administered.”
Among the motivations that justify this jurisprudential precedent, the following deserves to be highlighted: “it is wrong to state that the appropriate thing is for taxpayers to file an appeal against the act of determination and not a claim for undue payment, as this proceeds when the passive subject does not agree with the determined values, so that, without making any payment, it submits it to judicial or administrative litigation for its definition. Whereas, undue payment proceeds precisely when there has been a payment and the act that determines it has not been disputed.”
II.- WHAT YOU SHOULD KNOW ABOUT ECUADOR’S PERSONAL DATA PROTECTION LAW
The Organic Law of Personal Data Protection aims to guarantee the exercise of the right to the protection of personal data, including access and decision on information and data of this nature, as well as its corresponding protection.
The law applies to all personal data contained in any type of medium, whether automated or not. Its application is territorial and extends to those responsible or in charge domiciled in Ecuador, and in certain cases, to those not domiciled but whose processing activities are related to the country.
Data processing will be legitimate and lawful if it complies with conditions such as the consent of the holder, compliance with a legal obligation, court order, among others. Consent must be free, specific, informed, and unequivocal and can be revoked at any time without retroactive effects.
Holders have rights such as access, rectification, updating, deletion, opposition, and portability of their personal data. Those responsible and in charge must implement security measures, including anonymization, encryption, and improvement of technical, physical, and legal resilience.
The Authority may issue corrective measures and sanctions according to the severity of the infringement. Sanctions range from fines of one to ten unified basic salaries up to 1% of the volume of business.
The volume of business refers to the amount resulting from the sale of products and the provision of services during the last fiscal year, after deduction of taxes.
In summary, the Personal Data Protection Law in Ecuador establishes a solid and detailed legal framework that regulates the processing of personal data. Compliance is essential to ensure trust and transparency in commercial relationships.
If your company needs expert advice on the implementation of personal data protection measures, we recommend contacting us. Our team of specialists in data protection law is committed to helping comply with all legal obligations and ensuring that your business operates within the legal framework. Do not hesitate to contact us for a detailed and personalized consultation.
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CLARIFYING NOTE: The text contained in this bulletin is for informational purposes only. Lince – Saltos & Associates is not and will not be responsible for any loss or damage caused as a result of having acted or failed to act based on the content of any of the notes in this document.
