Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421

Descripción del Articulo

This paper aims to offer some brief reflections on the legal effect generated by the entry into force of the First Transitory Complementary Provision of the Legislative Decree 1421 for purposes of the regulatory regime related to the start of the statute of limitation for the exercise of the power o...

Descripción completa

Detalles Bibliográficos
Autor: Bardales Castro, Percy Enrique
Formato: artículo
Fecha de Publicación:2022
Institución:Universidad de Lima
Repositorio:Revistas - Universidad de Lima
Lenguaje:español
OAI Identifier:oai:revistas.ulima.edu.pe:article/5769
Enlace del recurso:https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5769
Nivel de acceso:acceso abierto
Materia:non-retroactivity
tax rules
prescription of the action to request payment
legislative tax decree
tax debt
Tax Law
irretroactividad
normas tributarias
prescripción de la acción para exigir el pago
imprescriptibilidad
decretos legislativos tributarios
deuda tributaria
Derecho Tributario
id REVULIMA_a4ac30f8a7efe58b647db31bf5d350b5
oai_identifier_str oai:revistas.ulima.edu.pe:article/5769
network_acronym_str REVULIMA
network_name_str Revistas - Universidad de Lima
repository_id_str
spelling Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421Irretroactividad de las normas tributarias y Primera Disposición Complementaria del Decreto Legislativo 1421Bardales Castro, Percy Enrique non-retroactivitytax rulesprescription of the action to request paymentlegislative tax decreetax debtTax Lawirretroactividadnormas tributariasprescripción de la acción para exigir el pagoimprescriptibilidaddecretos legislativos tributariosdeuda tributariaDerecho TributarioThis paper aims to offer some brief reflections on the legal effect generated by the entry into force of the First Transitory Complementary Provision of the Legislative Decree 1421 for purposes of the regulatory regime related to the start of the statute of limitation for the exercise of the power of the tax authority to demand payment of the tax debt, as amended by Legislative Decree 1113.El presente documento pretende brindar unas breves reflexiones sobre el efecto jurídico que ha generado la entrada en vigencia de la Primera Disposición Complementaria Transitoria del Decreto Legislativo 1421 para fines del régimen normativo relativo al inicio del plazo de prescripción para el ejercicio de la potestad de la autoridad tributaria para exigir el pago de la deuda tributaria, modificado en su oportunidad por el Decreto Legislativo 1113.Universidad de Lima. Alumnos de la Facultad de Comunicación2022-03-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistas.ulima.edu.pe/index.php/Advocatus/article/view/576910.26439/advocatus2022.n042.5769Advocatus; No. 042 (2022); 293–304Advocatus; Núm. 042 (2022); 293–3042523-62611996-477310.26439/advocatus2022.n042reponame:Revistas - Universidad de Limainstname:Universidad de Limainstacron:ULIMAspahttps://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5769/5538https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5769/5594https://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistas.ulima.edu.pe:article/57692024-02-22T18:04:44Z
dc.title.none.fl_str_mv Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421
Irretroactividad de las normas tributarias y Primera Disposición Complementaria del Decreto Legislativo 1421
title Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421
spellingShingle Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421
Bardales Castro, Percy Enrique
non-retroactivity
tax rules
prescription of the action to request payment
legislative tax decree
tax debt
Tax Law
irretroactividad
normas tributarias
prescripción de la acción para exigir el pago
imprescriptibilidad
decretos legislativos tributarios
deuda tributaria
Derecho Tributario
title_short Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421
title_full Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421
title_fullStr Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421
title_full_unstemmed Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421
title_sort Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421
dc.creator.none.fl_str_mv Bardales Castro, Percy Enrique
author Bardales Castro, Percy Enrique
author_facet Bardales Castro, Percy Enrique
author_role author
dc.subject.none.fl_str_mv non-retroactivity
tax rules
prescription of the action to request payment
legislative tax decree
tax debt
Tax Law
irretroactividad
normas tributarias
prescripción de la acción para exigir el pago
imprescriptibilidad
decretos legislativos tributarios
deuda tributaria
Derecho Tributario
topic non-retroactivity
tax rules
prescription of the action to request payment
legislative tax decree
tax debt
Tax Law
irretroactividad
normas tributarias
prescripción de la acción para exigir el pago
imprescriptibilidad
decretos legislativos tributarios
deuda tributaria
Derecho Tributario
description This paper aims to offer some brief reflections on the legal effect generated by the entry into force of the First Transitory Complementary Provision of the Legislative Decree 1421 for purposes of the regulatory regime related to the start of the statute of limitation for the exercise of the power of the tax authority to demand payment of the tax debt, as amended by Legislative Decree 1113.
publishDate 2022
dc.date.none.fl_str_mv 2022-03-01
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5769
10.26439/advocatus2022.n042.5769
url https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5769
identifier_str_mv 10.26439/advocatus2022.n042.5769
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5769/5538
https://revistas.ulima.edu.pe/index.php/Advocatus/article/view/5769/5594
dc.rights.none.fl_str_mv https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.none.fl_str_mv Universidad de Lima. Alumnos de la Facultad de Comunicación
publisher.none.fl_str_mv Universidad de Lima. Alumnos de la Facultad de Comunicación
dc.source.none.fl_str_mv Advocatus; No. 042 (2022); 293–304
Advocatus; Núm. 042 (2022); 293–304
2523-6261
1996-4773
10.26439/advocatus2022.n042
reponame:Revistas - Universidad de Lima
instname:Universidad de Lima
instacron:ULIMA
instname_str Universidad de Lima
instacron_str ULIMA
institution ULIMA
reponame_str Revistas - Universidad de Lima
collection Revistas - Universidad de Lima
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1844893183015649280
score 13.02468
Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).

Ejemplares Similares