{"id":39409,"date":"2025-03-27T11:24:08","date_gmt":"2025-03-27T16:24:08","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39409"},"modified":"2025-03-27T12:43:09","modified_gmt":"2025-03-27T17:43:09","slug":"corte-constitucional-ratifica-fallo-a-favor-del-sri","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/corte-constitucional-ratifica-fallo-a-favor-del-sri\/","title":{"rendered":"Corte Constitucional ratifica fallo a favor del SRI y garantiza la estabilidad jur\u00eddica"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39409\" class=\"elementor elementor-39409\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Corte Constitucional ratifica fallo a favor del SRI y garantiza la estabilidad jur\u00eddica<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09d6cf5\" data-id=\"09d6cf5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45c883 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">El 14 de febrero de 2025, la Corte Constitucional del Ecuador emiti\u00f3 la <span class=\"s1\">sentencia No. 3374-22-EP\/25<\/span>, en la que <span class=\"s1\">acept\u00f3 la acci\u00f3n extraordinaria de protecci\u00f3n presentada por el <a href=\"https:\/\/acl.com.ec\/en\/sri-habilita-formulario-para-la-declaracion-de\/\">Servicio de Rentas Internas (SRI)<\/a><\/span> contra una sentencia de segunda instancia emitida por la Sala Especializada de lo Laboral de la Corte Provincial de Justicia del Guayas.<\/p><h5 class=\"p3\"><strong>\u00bfCu\u00e1l fue el conflicto?<\/strong><\/h5><p class=\"p1\">El SRI denunci\u00f3 que la Sala Laboral vulner\u00f3 su derecho al <span class=\"s1\">debido proceso<\/span>, previsto en el art\u00edculo 76, numeral 7, literal i) de la Constituci\u00f3n, al haber dictado una sentencia contraria a una decisi\u00f3n previa que resolv\u00eda la misma controversia jur\u00eddica. En otras palabras, el tribunal ignor\u00f3 los efectos de <span class=\"s1\">la cosa juzgada<\/span> y reabri\u00f3 un debate ya resuelto por una autoridad competente, contraviniendo el principio de seguridad jur\u00eddica.<\/p><h5 class=\"p3\"><strong>Fundamentos de la Corte Constitucional<\/strong><\/h5><p class=\"p1\">La Corte analiz\u00f3 que la sentencia impugnada desconoci\u00f3 los efectos vinculantes de una decisi\u00f3n anterior del Tribunal de lo Contencioso Administrativo de Guayaquil, ejecutoriada el 13 de abril de 2021. Esa decisi\u00f3n ya hab\u00eda resuelto que la responsabilidad en materia administrativa del caso en cuesti\u00f3n <span class=\"s1\">no era de naturaleza laboral<\/span>, desestimando el reclamo por despido intempestivo promovido contra el SRI.<\/p><p class=\"p1\">De manera categ\u00f3rica, la Corte declar\u00f3 que los jueces actuantes \u2014Gina de Lourdes J\u00e1come V\u00e9lez, Jos\u00e9 Daniel Poveda Araus y Jorge Whither Alejandro Lindao\u2014 <span class=\"s1\">incurrieron en dolo<\/span>, al emitir una sentencia con conocimiento de la existencia de una resoluci\u00f3n firme y vinculante. Esta actuaci\u00f3n constituy\u00f3 una vulneraci\u00f3n directa a los principios de cosa juzgada, seguridad jur\u00eddica y debido proceso.<\/p><h5 class=\"p3\"><strong>\u00bfPor qu\u00e9 esta decisi\u00f3n es importante?<\/strong><\/h5><p class=\"p1\">Este fallo <span class=\"s1\">refuerza el valor de la cosa juzgada<\/span> como garant\u00eda fundamental del sistema judicial ecuatoriano. La Corte reafirma que las decisiones firmes no pueden ser objeto de revisi\u00f3n por v\u00eda indirecta, y que las instituciones p\u00fablicas tambi\u00e9n est\u00e1n protegidas por los principios constitucionales cuando sus derechos son desconocidos por decisiones judiciales contrarias a derecho.<\/p><p class=\"p1\">Adem\u00e1s, esta sentencia <span class=\"s1\">marca un precedente relevante en el \u00e1mbito tributario y administrativo<\/span>, destacando que los jueces no pueden apartarse arbitrariamente de decisiones firmes para reabrir controversias jur\u00eddicas cerradas. Al hacerlo, estar\u00edan incurriendo en una grave infracci\u00f3n constitucional.<\/p><p class=\"p1\"><span class=\"s1\">Puedes <\/span><b>descargar la sentencia completa en PDF<\/b><span class=\"s1\"> desde el siguiente enlace:<\/span><\/p><p style=\"text-align: center;\"><strong><a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2025\/03\/Sentencia-de-la-Corte-Constitucional-de-Ecuador-No-3374-22-EP25-de-fecha-14-de-febrero-de-2025-Jueza-ponente-Carmen-Corral-Ponce.pdf\">Sentencia No. 3374-22-EP<\/a><\/strong><\/p><p><strong>Fuente: <a href=\"https:\/\/www.sri.gob.ec\/noticias7\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Servicio de Rentas Internas<\/span><\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default 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elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Corte Constitucional ratifica fallo a favor del SRI y garantiza la estabilidad jur\u00eddica El 14 de febrero de 2025, la Corte Constitucional del Ecuador emiti\u00f3 la sentencia No. 3374-22-EP\/25, en la que acept\u00f3 la acci\u00f3n extraordinaria de protecci\u00f3n presentada por el Servicio de Rentas Internas (SRI) contra una sentencia de segunda instancia emitida por la [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39410,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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