No contiene resumen

No presenta resumen

Nuestra actual regulación legal sobre la exención en materia tributaria atraviesa por un vacío regulatorio en ciertasáreas. La autora, nos presenta un panorama claro de la situación actual de la normativa tributaria peruana respecto de figuras de exención, tales como la exoneración o beneficios tributarios. Del mismo modo, se dilucida la relacióncon artículos de la constitución pertinentes así como la actual aplicación de un artículo inconstitucional en nuestro ordenamiento como consecuencia de un no pronunciamiento de nuestro poder legislativo al respecto. No se pierda este interesante texto de derecho tributario que expone los márgenes y límites de la potestad del poder ejecutivo y la normativa tributaria.

Existen muchos tipos de domicilios en la esfera privada de una persona, teniendo diferentes efectos y tratamientos legales. En ese sentido, el presente artículo analizaremos el concepto de domicilio fiscal. Para ello, primero se introducirá el concepto de domicilio, centrándonos luego en el domicilio fiscal, para finalmente ver el tratamiento del domicilio en el Código Tributario. Para finalizar, se analizará el caso del Domicilio No Hallado y No Habido, así como las consecuencias tributarias de cada uno.

There are many kinds of legal addresses in the private sphere of a person, having different legal effects and treatments. In that line, the present paper will analyze the concept of tax address. For that purpose, first the concept of address will be introduced, then it’ll focus on tax address, to finally see the treatment of the address in the Tax Code. To finish, both Not Found and Not Been Adress will be analyzed, and so the tax consequences of each one.

No description

No description

No presenta resumen

No presenta resumen

Se trata de un enfoque jurídico, en el cual se estudian las posibilidades prácticas de actuación del administrado ante la administración tributaria y viceversa. Además del examen de las cuestiones que son propias de cada procedimientos, también se examinan las consecuencias que se derivan de esta clase de actuaciones.

El presente artículo pretende identificar al sujeto pasivo en la relación jurídico tributaria, así como determinar su rol dependiendo de la posición que este ocupa, sea como contribuyente o responsable.

No presenta resumen

No description

No description

There are many kinds of legal addresses in the private sphere of a person, having different legal effects and treatments. In that line, the present paper will analyze the concept of tax address. For that purpose, first the concept of address will be introduced, then it’ll focus on tax address, to finally see the treatment of the address in the Tax Code. To finish, both Not Found and Not Been Adress will be analyzed, and so the tax consequences of each one.

The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.

The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.

The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.