Una necesidad imprescindible: Desterrar definitivamente el régimen de responsabilidad objetiva del infraccional aduanero
This paper analyzes the strict liability system surviving in customs infringement procedures, the grounds for its existence or survival and its consequences. Also, the arguments against such system of liability attribution are examined. Thus, from such starting point, through a precise enumeration o...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2017 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/122667 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/19770/19830 https://doi.org/10.18800/iusetveritas.201703.015 |
| Access Level: | acceso abierto |
| Palabra clave: | Derecho Aduanero Infraccional aduanero Ius Puniendi Principio de culpabilidad Responsabilidad objetiva Presunciones Bien Jurídico Tutelado Código Aduanero de la República Oriental del Uruguay https://purl.org/pe-repo/ocde/ford#5.05.00 |
| Sumario: | This paper analyzes the strict liability system surviving in customs infringement procedures, the grounds for its existence or survival and its consequences. Also, the arguments against such system of liability attribution are examined. Thus, from such starting point, through a precise enumeration of statutory rebuttable presumptions whose intention can be presumed whenever it is difficult for Tax Authorities to prove such presumptions, I intend to find legal solutions to determine the grounds for its replacement without affecting the rights of the relevant individuals or legal entities when the customs infringements are decided. |
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