“Subjetivando la objetividad”: A propósito de la determinación de las infracciones aduaneras

• Autores: Guadalupe Báscones, Julio, Vargas Ginocchio, Enrique
• Formato: artículo
• Fecha de Publicación: 2015
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/123487
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/15661/16098
• Nivel de acceso: acceso abierto
• Materia: Customs Law; Infringement; Ius Puniendi; Principle Of Guilt; Administrative General Procedure Law; Derecho Aduanero; Infracción; Principio de Culpabilidad; Ley del Procedimiento Administrativo General; https://purl.org/pe-repo/ocde/ford#5.05.00

This article addresses the issue referred to the sanctioning power of the State, which is exercised in two areas (penal and administrative) derived from a single power that allows the State to repress behaviors considered harmful to the development of society. Likewise, the authors have analyzed the Administrative General Procedure Law, where it has been clearly established that all sanctioning administrative procedure should apply the basic principles that protect the rights of the citizens. In this way, the State must apply the principle of guilt, principles of causation, presumption of innocence, among others, to judge customs infringements.