38
Art. 1.- Order the return of the amounts paid in property tax, additional charges
and other duties since the year 1995 and up to the year 2007, and for surcharge on
properties without constructions, as of 2001 until the year 2007 for plot No.
0210902 under the name of SALVADOR TOBAR GUILLERMO HEIRS, pursuant with
the considering clauses presented in [the] Ruling.”
[…]
119. Therefore, the State indicated that the amount collected from Mrs. Salvador Chiriboga
ascends to US$23,984.82 (twenty three thousand nine hundred and eighty four dollars of the
United States of America with eighty two cents). In this sense, the Tribunal points out that the
State mentioned the amount collected from the victim without detailing the receipts or items
considered to that effect, nor did it breakdown the amounts corresponding to taxes,
surcharges for plots without constructions, and interests.
120. On their behalf, the representatives requested a refund for US$33,805.84 (thirty three
thousand eight hundred and five dollars of the United States of America with eighty four cents)
for the payment of taxes and fines on plots without constructions wrongfully collected by the
State as of 1991.
121. From all that was stated, this Tribunal concludes that the complete refund of the
amounts wrongfully collected from the victim for the taxes and fines, since according to that
indicated by the representatives the State issued a credit note; thus, “it is not a real refund.”
On the other hand, the representatives and the Commission, and the State mentioned a
different date as of which the estimate must be made, therefore the amount requested for the
improper payment of taxes and fines is different. Additionally, the Tribunal points out that the
State did not object the receipts of payment presented by the representatives. Finally, even
though the State ordered the payment of interests, it did not specify the type or form of
payment.
122. The Tribunal reiterates that the additional charges consisting in the payment of taxes
and fines for plots without constructions were wrongfully collected from Mrs. Salvador
Chiriboga and in the present case they reveal the imposition of charges that are both excessive
and disproportionate for the victim.165 In that sense, the Court has declared in specific
situations the existence of charges that are especially burdensome for a person’s patrimony.166
Even though the State issued Ruling No. C 0704 of the Metropolitan Council of Quito approved
on September 27, 2007, which was modified by the Metropolitan Council of Quito in a regular
public session held on October 24, 2007 (supra note 161), with the purpose of ordering the
return of that collected by the Municipality of Quito as well as the interests, as of the date of
this Judgment, it has not been done.
123. Ruling No. C 0704 issued by the Metropolitan Council of Quito ordered a refund of the
amounts paid for property taxes, additional charges, and other duties as of 1995 and for
surcharge on plots without constructions to the victim as of 2001, as well as the refund of the
interests accrued, pursuant with the modification made by the Metropolitan Council of Quito, in
the regular public session held on October 24, 2007. In attention to the dates set in the
mentioned ruling, being the year 1995 the date on which the modification of the declaration of
public interest and its notification were issued, and given that the representatives presented
different receipts, among which they forwarded those for the taxes corresponding to the years
165
Cf. Case of Salvador Chiriboga V. Ecuador, supra note 24, para. 115.
166
Cf. Case of Chaparro Álvarez and Lapo Íñiguez V. Ecuador, supra note 124, paras. 200 to 218.
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