Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

This essay is based on a hypothesis where, as a result of a causa mortis succession, an heir acquires an urban real estate, disposes of it, and obtains profits therefrom. It seeks to determine the effect of a causa mortis succession by reason of death on the tax on profits earned from the disposal of an urban real estate and the capital gains thereon. To this end, the applicable legal framework including probate law and tax law was analyzed. It was thus concluded that, contrary to the resolution issued by the Quito Metropolitan District Tax Office, an heir is a successor to the testator"™s legal personality from there acquires all transmissible rights and obligations. In consequence, the heir becomes the taxpayer for the tax on profits and become entitled to the same deductions as the deceased would have been entitled to.

In this paper, it is analyzed whether the criminal confiscation established in the Ecuadorian criminal code violates the right to property of unprocessed third parties. This, because the applicable precept has been interpreted and applied differently by the judges of the National Court of Justice. This work adheres to the current that establishes that the confiscation proceeds over assets used for the commission of the crime belonging only to the participants, that is, to the perpetrators of the crime with an enforceable sentence. This current is an interpretation according to the Constitution and national and international jurisprudence. For this reason, this work proposes a reform to the penalty of confiscation under the principle of legality to restrict its application only over assets of participants in the crime and not to those of unprocessed third parties, thus imposing a limit to the punitive power of the state.

The causes of justification of criminal unlawfulness are not expressly recognized in the civil sphere, giving the possibility to sue in this way a person acquitted of a crime. Given this assumption, it is necessary to establish a line of defense in civil matters for those whose innocence has been upheld in criminal matters that have caused a damage on another person. This can be achieved with the application of the exemptions, recognized in Law of Torts cases, that have been justified through the legitimate defense, the state of necessity, the mandate of the law, order of authority and the consent of the owner of the protected legal good. Leaving the defendant free of all liability, both in civil law and criminal law.

This essay analyzes the current Ecuadorian situation regarding corporate law enforcement and the possible implementation of reforms to establish an adequate enforcement framework. Relying on its law on the books, could the country develop an approach that ensures the correct application of such rules? This essay argues that, among other measures, mainly through the creation of an arbitration center specialized in corporate matters, the current situation has room for improvement. To validate its practical application, this essay uses the experience in Delaware, Israel, and Colombia as case studies. The conclusion is presented through a deductive method, qualitative perspective, and the comparative study of other jurisdictions. After a thorough analysis, it is concluded that the proposal is plausible and would conveniently resonate with the latest reforms regarding corporate law.

The objective of this paper is to analyze the concept of natural equity used by Andrés Bello for the interpretation of the civil code. Of course, anyone interested in this subject faces not only methodological difficulties -inherent in any research that seeks to reconstruct the thought or intention of a legislator- but also bibliographical: there is no document in which Bello develops in depth the concept of natural equity, but mere references and allusions -some quite pejorative-. Despite this, and perhaps due to the unique intelligence of caracas, it included important doctrinal references to each article of the code, which will serve as a roadmap to carry out this research. This will allow us to observe that the concept of natural equity used by Bello has important natural legal and moral connotations, but not as a simple reference to the good and the just -which could give way to judicial arbitration-, but to the legal tradition. Natural equity, for Bello, is nothing more than legal experience, accumulated in books, judgments and other documents; it is the prudence proper to the jurist, which he acquires through the study and reflection of law, but which acquires a sense of reality in the daily exercise of the profession.

Following the recommendations suggested by the Ibero-American Institute for Law and Finance, Ecuador implemented the most ambitious corporate law reforms observed in Latin America in the past decades. The Ecuadorian Parliament enacted the Corporate Modernization Act, intended to actualize its regulatory framework in several ways. Among other innovative reforms, the new legislation allows the use of electronic devices, including blockchain technology, to create and maintain corporate records. This article will analyze how Ecuador has become the first Ibero-American jurisdiction to facilitate the use of blockchain as a corporate governance tool.

Ecuadorian criminal legislation recognizes three types of conduct: malice, negligence and premeditation. The latter is a hybrid of the first two, which in turn are distinct and mutually exclusive. This calls into question the autonomy of premeditation, creating the need for its study and comparison with other concepts and theories proposed in the law. The problem occurs at two levels: a) in the general part and b) in the special part of certain crimes. Hence, it is evident that it is necessary to delete it from the Penal Code and solve it with an ideal concurrence of crimes.

The author describes and analyzes the institutions related with non-pecuniary damages of the judgment of Trial No. 01803-2018-00396 of September 8, 2021, issued by the National Court of Justice. The work addresses the problem of the quantification of non-pecuniary damages under the criterion of prudence mandated by article 2232 of the Ecuadorian Civil Code. In the development, trends in the matter are exposed using jurisprudence and relevant doctrine to reach the conclusion that the Court's resolution was correct and would mark a milestone in the development of Tort Law. The work analyzes the different types of extra-pecuniary damages, the way to compensate and quantify them and the thesis that Ecuador has adopted.

This work is based on the need to establish if objectively reputational damage is produced through social networks, due to the lack of suitable regulations in Ecuador. First of all, it is stated what reputational damage is and what it means. Then, when the damage is occurs as such, what would be the affectation that it may have especially in influencers because the basis of their economic income is based on social networks. Due to the judicial arbitration that exists in Ecuador, an objective system of quantification of reputational damages is proposed, which can be applied to influencers when they suffer such damage. The system that is proposed in this work is based on the regulations already present in Ecuador, which is scarce and does not fully cover what can happen with such damage. Similarly, we consider regulations of certain countries such as Argentina, Colombia, and Spain to propose the objective quantification and that in a certain way allows the compensation of damages caused by the affectation of the reputation of an influencer.

The merger control under Ecuadorian competition law consists of three procedures: one for resolution of the notified economic concentration, one for monitoring the remedies (commitments) under which it may be subordinated, and one for investigation and sanction in the event of noncompliance with these measures. In all of them, the person concerned is the merging firm. This results from the configuration of this institution under the parameters of the administrative procedural regime applicable to the Ecuadorian competition system. As a parallel effect, in none of these procedures is the incorporation of third parties appropriate. In consideration of the nature and purposes of the competition regime, subjective rights and even less legitimate interests of third parties cannot be involved or, in any case, not protected.