When to pay Tax Moratorium Interest?
The present article discusses when the tax moratorium interest as part of the tax debt is generated, and which judicial way to discuss its payment. For this purpose, the author starts developing the explicit constitutional principles that are limits to the taxing power of the State; and then she mak...
| Autor: | |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/12572 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12572 |
| Access Level: | acceso abierto |
| Palabra clave: | Constitutional principles Tax debt Tax moratorium interest Judicial process Constitutional Court Principios constitucionales Deuda tributaria Interés moratorio tributario Proceso judicial Tribunal Constitucional |
| Sumario: | The present article discusses when the tax moratorium interest as part of the tax debt is generated, and which judicial way to discuss its payment. For this purpose, the author starts developing the explicit constitutional principles that are limits to the taxing power of the State; and then she makes a compilation of the judgments of the Constitutional Court regarding the application of the tax moratorium interests. |
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