Retention of retirement pension in enforced collection: comments to 105-10-JP/21 judgement of the Ecuadorian Constitutional Court

Authors

  • Eugenia Novoa Zubiria Universidad Central del Ecuador

Keywords:

employer's arrears, retirement pensions, right to social security, right to a dignified life, IESS

Abstract

Article 371 of the Constitution of the Republic of Ecuador raises exceptions to the prohibition of withholding social security benefits. Due to the existence of several coercive processes that seek the withholding of retirement pensions, ruling 10-JP/21 of the Constitutional Court of Ecuador rules that the only cases in which a retirement pension can be withheld from Ecuadorians are: for debts of alimony, for debts with the social security in unsecured and mortgage loans, and finally, for employer's arrears. In the case of employer's arrears, the Court subjects the collection to a prior process of declaration of insolvency. This paper analyzes the scope of the right to social security and a dignified life in coercive processes for debts acquired with State institutions based on a review of the regulations and the cases presented.

Author Biography

Eugenia Novoa Zubiria, Universidad Central del Ecuador

Docente de la Facultad de Jurisprudencia, Ciencias Políticas y Sociales de la Universidad Central del Ecuador (UCE)

References

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International Labour Organization & UN Women. (2019). Fiscal Space for Social Protection: a handbook for assessing financing options, disponible en https://www.social-protection.org/gimi/RessourcePDF.action?id=55694

Sentencia No. 105-10-JP/21 (Corte Constitucional del Ecuador 10 de marzo de 2021)

Sentencia No. 49-16-IN/19 (Corte Constitucional del Ecuador 7 de noviembre de 2019)

Sentencia No. No. 60-11-CN/20 (Corte Constitucional del Ecuador 6 de febrero de 2020)

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Urgilés, E. (2014). Proceso Coactivo en la Administración Tributaria Central del Ecuador (S.R.I.) y su impacto en la recaudación. Tesis Maestría Universidad Andina Simón Bolívar.

Published

2023-03-27

Issue

Section

Artículos