On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found

Descripción del Articulo

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 fi...

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Detalles Bibliográficos
Autor: Robles Moreno, Carmen del Pilar
Formato: artículo
Fecha de Publicación:2014
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:ojs.pkp.sfu.ca:article/12571
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12571
Nivel de acceso:acceso abierto
Materia:Address
Tax address
Not Been Address
Not Found Address
Procedural Address
Tax Court
Domicilio
Domicilio fiscal
Domicilio No Habido
Domicilio No Hallado
Domicilio procesal
Tribunal Fiscal
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spelling On Tax Domicile in Tax Matters and the Condition of Not Been and Not FoundA Propósito del Domicilio Fiscal en Materia Tributaria y la Condición de No Hallado y No HabidoRobles Moreno, Carmen del PilarAddressTax addressNot Been AddressNot Found AddressProcedural AddressTax CourtDomicilioDomicilio fiscalDomicilio No HabidoDomicilio No HalladoDomicilio procesalTribunal FiscalThere 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.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.Pontificia Universidad Católica del Perú2014-05-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12571Derecho & Sociedad; No. 43 (2014); 215-228Derecho & Sociedad; Núm. 43 (2014); 215-2282521-599X2079-3634reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12571/13129Derechos de autor 2016 Derecho & Sociedadinfo:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/125712018-03-22T02:49:46Z
dc.title.none.fl_str_mv On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found
A Propósito del Domicilio Fiscal en Materia Tributaria y la Condición de No Hallado y No Habido
title On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found
spellingShingle On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found
Robles Moreno, Carmen del Pilar
Address
Tax address
Not Been Address
Not Found Address
Procedural Address
Tax Court
Domicilio
Domicilio fiscal
Domicilio No Habido
Domicilio No Hallado
Domicilio procesal
Tribunal Fiscal
title_short On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found
title_full On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found
title_fullStr On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found
title_full_unstemmed On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found
title_sort On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found
dc.creator.none.fl_str_mv Robles Moreno, Carmen del Pilar
author Robles Moreno, Carmen del Pilar
author_facet Robles Moreno, Carmen del Pilar
author_role author
dc.subject.none.fl_str_mv Address
Tax address
Not Been Address
Not Found Address
Procedural Address
Tax Court
Domicilio
Domicilio fiscal
Domicilio No Habido
Domicilio No Hallado
Domicilio procesal
Tribunal Fiscal
topic Address
Tax address
Not Been Address
Not Found Address
Procedural Address
Tax Court
Domicilio
Domicilio fiscal
Domicilio No Habido
Domicilio No Hallado
Domicilio procesal
Tribunal Fiscal
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.
publishDate 2014
dc.date.none.fl_str_mv 2014-05-14
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 http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12571
url http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12571
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12571/13129
dc.rights.none.fl_str_mv Derechos de autor 2016 Derecho & Sociedad
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2016 Derecho & Sociedad
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
dc.source.none.fl_str_mv Derecho & Sociedad; No. 43 (2014); 215-228
Derecho & Sociedad; Núm. 43 (2014); 215-228
2521-599X
2079-3634
reponame:Revistas - Pontificia Universidad Católica del Perú
instname:Pontificia Universidad Católica del Perú
instacron:PUCP
instname_str Pontificia Universidad Católica del Perú
instacron_str PUCP
institution PUCP
reponame_str Revistas - Pontificia Universidad Católica del Perú
collection Revistas - Pontificia Universidad Católica del Perú
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1844706475754127360
score 13.416044
On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found
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