Error does not generate a right, but can it generate the birth of the tax obligation of the tax on general sales (IGV)?

• Autor: Ezeta Carpio, Sergio
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/12561
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12561
• Nivel de acceso: acceso abierto
• Materia: Impuesto bruto; Crédito fiscal; Operación no gravada; Impuesto General a las Ventas (IGV); Aspecto Material; Aspecto Mensurable; Gross tax; Tax credit; Non-taxed operation; Tax on general sales (IGV); Material element; Measurable element

The article analyzes if in the assumption that in a payment voucher referred to a Value Added Tax (VAT) exemption, such tax is consigned by mistake, in application of VAT adjustment regulations, the operation referred in that voucher must be consider taxable.In that regard, the article makes a description of the VAT and its elements, concluding that adjustment regulations correspond to the measurable element, but to define if the operation is taxable, is necessary to analyze the regulations about taxable operations (article1 of VAT Law).