Non-Contractual Liability of the State for Limiting an Individual’s Right of Ownership Due to Abuse of the Expropriation Institution

Author: Felipe Yépez del Pozo Batallas Author: Joaquín Guerra Villacís Abstract This paper examines why non-contractual liability of the State should be recognised in cases of misuse of the expropriation institution. First, key concepts relevant to the topic are defined. Then, the legal problem is posed, along with two perspectives focusing on two scenarios: compensation […]
“The Foreign Currency Exit Tax (ISD) Will No Longer Be Usable as Tax Credit from 1 January 2025”

ISD will no longer qualify as tax credit. SRF LAW FIRM informs that, in accordance with Ruling No. 58-11-IN/22 and Verification Order No. 58-11-IN/23 issued by the Constitutional Court, the Foreign Currency Exit Tax (ISD) will no longer be usable as a tax credit starting from 1 January 2025. The Law on Environmental Promotion and […]