La naturaleza jurídica del recargo tributario del 20 del Artículo 90 del Código Orgánico Tributario

摘要

In art.90 of the Tax Code was amended by the Official Record Supplement 242 posted on 29-12-2007 introduced the 20% surcharge tax for which any determination is made by the tax administration. In the present investigation seeks to determine what its true legal nature of such charges, determines the role played in the legal system, based on this idea to determine if its legal nature of a tax is a penalty or of the provision of public assets.