Reflexiones sobre la posición del Tribunal Constitucional peruano respecto a los intereses moratorios en materia tributaria
The peruvian Constitucional Court established a vinculant precedent about the inaplication of moratorium interest for tax debt due to the administration’s or judge delay in resolving people and companies demand’s. The autors explore the creation of precedents by the constitucional court, the nature...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2023 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/195282 |
| Acceso en línea: | https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/27273/25512 https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/27273/25529 https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/27273/25545 https://revistas.pucp https://doi.org/10.18800/iusetveritas.202301.016 |
| Access Level: | acceso abierto |
| Palabra clave: | Moratorium interest Constitutional Court Vinculant precedent Tax debt enforceability Prohibition of confiscatory taxation Right of petition Taxable capacity Intereses moratorios Tribunal Constitucional Precedente vinculante Exigibilidad de la deuda tributaria No confiscatoriedad Derecho de petición Capacidad contributiva https://purl.org/pe-repo/ocde/ford#5.05.00 |
| Sumario: | The peruvian Constitucional Court established a vinculant precedent about the inaplication of moratorium interest for tax debt due to the administration’s or judge delay in resolving people and companies demand’s. The autors explore the creation of precedents by the constitucional court, the nature of moratorium interest and analyzes, from the legal and constitutional perspective, if the inaplication of moratorium interest is a correct, proportional and reasonable solution for the administration or judge delay in resolving tax demand’s. |
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