Doble imposición del IGV en importación y utilización de servicios: ¿problema de interpretación o de regulación?
This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles tax...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2016 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/123301 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16371/16776 |
| Access Level: | acceso abierto |
| Palabra clave: | Double Imposition Importation Interpretation Tariffs Taxes Taxation Law Doble Imposición Importación Interpretación Aranceles Impuesto Derecho Tributario https://purl.org/pe-repo/ocde/ford#5.05.00 |
| Sumario: | This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles taxation such as equality and non-confiscatory. |
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