The extinctive prescription of the cause of action of the tax administration in the proceeding of collecting a tax debt: is legislative decree 1421 unconstitutional?

• Autores: Durán Rojo, Luis, Arbieto Alfaro, Hugo Martín
• Formato: artículo
• Fecha de Publicación: 2019
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/22631
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/themis/article/view/22631
• Nivel de acceso: acceso abierto
• Materia: prescription; tax debt collection; legal certainty; principle of equality; temporal application of rules; prescripción; cobro de las deudas tributarias; seguridad jurídica; principio de igualdad; aplicación de normas en el tiempo

After Legislative Decree 1113 came into force, the discussion regarding the constitutionality of the extinctive prescription of the cause of action for the tax administration in the proceeding of collecting a tax debt arose. Such debate originated because the prescription period began running before the legislative decree came into force. In this article the authors explore constitutional foundation of extinctive prescription as well as they analyze the prescription of the cause of action for the tax administration collect a tax debt. faculty of collecting tax debts. Also, the authors examine the application over time of Legislative Decree 1113. Finally, they propose a proportionality test of the constitutional values in conflict.