Resumo

MALDONADO GARCES, Nicolás C.. Effects of Payments Made After the Tax Limitation Period: Undue Payment or Natural Obligation?. Iuris Dictio [online]. 2023, n.32, 3006.  Epub 07-Dez-2023. ISSN 2528-7834.  https://doi.org/10.18272/iu.i32.3006.

In Ecuador there is uncertainty as to the effects of the payment of a tax obligation even though the prescription has been declared. There are two different opinions on this matter. The tax law understands the prescription to disappear the obligation. If this is the case, a subsequent payment opens the possibility of requesting an improper payment. It is also determined as the extinction of the recovery action of the taxpayer. The article analyzes, by means of an analysis of the most relevant norms and doctrine, the effects of the prescription. In the results of the study, it is concluded that, together with the prescription, the action of the active subject is eliminated. Therefore, by means of the supplementary nature of the norm, the prescribed tax obligation becomes natural since there is no right to demand the obligation and granting it a right of retention.

Palavras-chave : Tax Prescription; Incorrect Payment; Tax Obligation; Natural Obligation.

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