SUNAT: Torpedeando a la Marina Mercante Nacional
In this article, the author describes the problems that come through the Peruvian shipping companies because of misinterpretations made by the tax authority about the scope of the Law for reactivation and promotion of the National Merchant Marine; to harmful tax collection procedures and poor debt s...
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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/12583 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12583 |
| Access Level: | acceso abierto |
| Palabra clave: | National Merchant Marine Law 28583 Cabotage Enforced collection Tax disputes Effective judicial protection Marina Mercante Nacional Ley 28583 Cabotaje Cobranza coactiva Controversias tributarias Tutela jurisdiccional efectiva |
| Sumario: | In this article, the author describes the problems that come through the Peruvian shipping companies because of misinterpretations made by the tax authority about the scope of the Law for reactivation and promotion of the National Merchant Marine; to harmful tax collection procedures and poor debt settlement system controversies between taxpayers and the Tax Administration. |
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