1. Repositorio institucional de CLACSO
2. Colección de los Centros Asociados
3. Ecuador
4. Facultad de Ciencias Humanas, Pontificia Universidad Católica del Ecuador - FCH-PUCE - Cosecha

Título :	The commercial invoice and its collection process in the Ecuadorian legal regime La factura comercial y su proceso de cobro en el ordenamiento jurí­dico ecuatoriano La facture commerciale et son processus d'encaissement dans le système juridique équatorien La fattura commerciale e il suo processo di riscossione nel sistema legale ecuadoriano A fatura comercial e seu processo de cobrança no ordenamento jurídico equatoriano
Palabras clave :	debts;commercial law;legal procedure;commercial invoice;collect invoices;deuda;derecho mercantil;procedimiento legal;factura comercial;cobro de facturas
Editorial :	Pontificia Universidad Católica del Ecuador - PUCE: Centro de Publicaciones y Dirección de Investigación
Descripción :	The objective of this research is to analyze the legal process of collection of commercial invoices through the descriptive analytical method used to study article 201 of the commercial code in accordance with other legal norms that regulate the negotiable commercial invoice and the simple commercial invoice. commonly known as proof of sale in Ecuador. In that sense, each type of invoice will be explained according to its characteristics and the different collection mechanisms applicable to each one of them. The work will allow to conclude that depending on the type of commercial invoice required for collection, the way to make the obligation effective can be simpler or more complex. Finally, a study of comparative legislation is proposed that allows knowing the regulation of other countries regarding this type of invoices and their collection mechanisms. KEY WORDS: debts, commercial law, legal procedure, commercial invoice, collect invoices. JEL CODE: K2, F13 RESUMENLa presente investigación tiene como objetivo analizar el proceso legal de cobro de las facturas comerciales a través del método analí­tico descriptivo utilizado para estudiar el artí­culo 201 del código de comercio en concordancia con otras normas jurí­dicas que regulan la factura comercial negociable y la factura comercial simple, conocida comúnmente como comprobante de venta en el Ecuador.  En ese sentido, se explicará cada tipo de factura según sus caracterí­sticas y los diferentes mecanismos de cobro aplicables a cada una de ellas.  El trabajo permitirá concluir que dependiendo del tipo de factura comercial que se requiera al cobro, la ví­a para hacer efectiva la obligación puede ser más simple o compleja.  Finalmente, se propone un estudio de la legislación comparada que permite conocer la regulación de otros paí­ses respecto de este tipo de facturas y sus mecanismos de cobro. ABSTRACTThe objective of this research is to analyze the legal process of collection of commercial invoices through the descriptive analytical method used to study article 201 of the commercial code in accordance with other legal norms that regulate the negotiable commercial invoice and the simple commercial invoice. commonly known as proof of sale in Ecuador. In that sense, each type of invoice will be explained according to its characteristics and the different collection mechanisms applicable to each one of them. The work will allow to conclude that depending on the type of commercial invoice required for collection, the way to make the obligation effective can be simpler or more complex. Finally, a study of comparative legislation is proposed that allows knowing the regulation of other countries regarding this type of invoices and their collection mechanisms. KEY WORDS: debts, commercial law, legal procedure, commercial invoice, collect invoices. JEL CODE / CLASIFICACIÓN CODE: K2, F13
URI :	http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/155322
Otros identificadores :	http://www.revistarfjpuce.edu.ec/index.php/rfj/article/view/115 10.26807/rfj.v0i4.115
Aparece en las colecciones:	Facultad de Ciencias Humanas, Pontificia Universidad Católica del Ecuador - FCH-PUCE - Cosecha

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