Reflexiones sobre la posición del Tribunal Constitucional peruano respecto a los intereses moratorios en materia tributaria

• Autores: Durán Rojo, Luis, Arbieto Alfaro, Hugo Martín
• Formato: artículo
• Fecha de Publicación: 2023
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/195282
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/27273/25512; https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/27273/25529; https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/27273/25545; https://revistas.pucp; https://doi.org/10.18800/iusetveritas.202301.016
• Nivel de acceso: acceso abierto
• Materia: Moratorium interest; Constitutional Court; Vinculant precedent; Tax debt enforceability; Prohibition of confiscatory taxation; Right of petition; Taxable capacity; Intereses moratorios; Tribunal Constitucional; Precedente vinculante; Exigibilidad de la deuda tributaria; No confiscatoriedad; Derecho de petición; Capacidad contributiva; https://purl.org/pe-repo/ocde/ford#5.05.00

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.