Infracción aduanera cometida en la comercialización de vehículo exonerado de impuestos por programa “bienvenidos a casa” y su procedimiento sancionatorio.

Abstract

In Ecuador, the program "Welcome to a house" was implemented, which sought to bring compatriots back in the country, at the same time, to the benefits, at the same time, to the benefits. successful people moved to the country along with their belongings; this program helped many people without knowing that in this group there were those who should not be favored and nevertheless they accepted the program, evading the payment of taxes in the purchase of artifacts. Through the analysis and revision of the Comprehensive Criminal Organic Code, the Organic Code of Production, Trade and Investment (COPCI) and the Regulation of the Title of Customs Facilitation for Commerce of Book V of COIP, and the bibliography extracted from the bases of reliable data, using methodologies such as induction, deduction and synthesis, as well as information, evaluating the problem. This project seeks to establish the infraction committed by the person who acquired the property illegally (without paying taxes) and determine which is the appropriate judgment for such infraction.