Reflections on the Peruvian Constitutional Court’s position regarding default interest in tax affairs

• Autores: Durán Rojo, Luis, Arbieto Alfaro, Hugo Martín
• Formato: artículo
• Fecha de Publicación: 2023
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/27273
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/27273
• Nivel de acceso: acceso abierto
• Materia: Intereses moratorios; Tribunal Constitucional; Precedente vinculante; Exigibilidad de la deuda tributaria; No confiscatoriedad; Derecho de petición; Capacidad contributiva; Moratorium interest; Constitutional Court; Vinculant precedent; Tax debt enforceability; Prohibition of confiscatory taxation; Right of petition; Taxable capacity

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.