Análisis de la norma IX del código tributario. Integración jurídica

• Autor: Chávez Gonzales, Ángel Marco
• Formato: artículo
• Fecha de Publicación: 2023
• Institución: Universidad ESAN
• Repositorio: ESAN-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.esan.edu.pe:20.500.12640/3668
• Enlace del recurso: https://hdl.handle.net/20.500.12640/3668; https://doi.org/10.46631/Giuristi.2023.v4n8.04
• Nivel de acceso: acceso abierto
• Materia: Rule IX of the Tax Code; Legal loophole; Legal vacuum; Analogy; Legal principles; Norma IX del Código Tributario; Laguna legal; Vacío legal; Analogía; Principios jurídicos; https://purl.org/pe-repo/ocde/ford#5.05.01

Because of autonomy of tax law Rule IX of the Tax Code introduces legal integration, that works in the field that is not protected by principle of legality and preference of law, through the procedures of analogy and legal principles in cases of legal loophole other than legal vacuum, analyzing Standard IX in its components assumption “In matters not provided for by this Code or in other tax regulations” and consequence “rules other than tax regulations may be applied as long as they do not oppose and distort them. Additionally, the Principles of Tax Law will be applied, or failing that, the Principles of Administrative Law and the General Principles of Law”.