El principio de causalidad y el concepto de gasto necesario
Could it be stated that the fulfillment of the causality principle is required in order for expense deduction to be applied? And, can criteria such as reasonability and normality be considered complementary to causality in Peruvian domestic law? In the present article, the author analyzes how the ca...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2013 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/109442 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/themis/article/view/9575/9979 |
| Access Level: | acceso abierto |
| Palabra clave: | Law Tax Causality Reasonableness Of Income Normal Expenditure Interest Deduction Credit Funds Causalidad tributaria Razonabilidad de ingresos Normalidad Deducción de gastos Acreditar fondos https://purl.org/pe-repo/ocde/ford#5.05.01 |
| Sumario: | Could it be stated that the fulfillment of the causality principle is required in order for expense deduction to be applied? And, can criteria such as reasonability and normality be considered complementary to causality in Peruvian domestic law? In the present article, the author analyzes how the causality principle is configured in our legal system, and explains the importance of its subjective and objective division. He also ends up examining the concept of necessary expenditure from, as understood in local and foreign jurisprudence. |
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