Limitations regarding the use of quotes
The quotes provided here reflect statements from a specific decision. Accordingly, the International Legal Consortium (ILC) cannot guarantee that an appellate court has not reversed a lower court decision which may influence the applicability or influence of a given quote. All quotes have been selected based on the subjective evaluations undertaken by the ILC meaning that quotes provided here may not accurately or comprehensively represent a given court’s opinion or conclusion, as such quotes may have originally appeared alongside other negative opinions or accompanying facts. Further, some quotes are derived from unofficial English translations, which may alter their original meaning. We emphasize the need to review the original decision and related decisions before authoritatively relying on quotes. Using quotes provided here should not be construed as legal advice and is not intended to be a substitute for legal counsel on any subject matter in any jurisdiction. Please see the full limitations at https://www.tobaccocontrollaws.org/about.
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.