Hugo Gerardo Noboa Cruz v. Ecuador
Hugo Gerardo Noboa Cruz et al. v. Ecuador, Protective Action 17U05202300018, Appellate Court of the Pichicha Province (2024)
- Ecuador
- Apr 24, 2024
- Specialized Chamber for Family, Children, Adolescents and Juvenile Offenders of the Court of Justice of the Pichicha Province | Sala Especializada de la Familia, Niñez, Adolescencia y Adolescentes Infractores de la Corte Provincial de Justicia de Pichincha
A group of citizens challenged the validity of Decree No. 645 of January 2023, signed by Ecuador's President, that reduced the Special Consumption Tax (ICE) rates for conventional cigarettes (from $0,17 to $0,16 per unit), tobacco inserts for HTPs and e-liquid cartridges for electronic cigarettes (from 150% to 50%), firearms, luxury items, plastic bags, alcoholic and non-alcoholic beverages, and soft drinks. Judges of the second instance ordered the revocation of the Decree, upholding human rights, such as the right to health, and the principle of non-regression.