Analysis of Article 159 of the Tax Code: An Appointment on the Denaturalization of the Counterclaim

• Autores: Gonzáles Laca, Carlos Miguel, Villanueva Faustor, Carmen Jahaira Denise
• 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/12575
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12575
• Nivel de acceso: acceso abierto
• Materia: Tax Code; Provisional Remedies; Real or personal property bond covering loss and damage; Bank Letter of Guarantee; Real and Personal Warranty; Administrative Litigation; Access to Justice; Due Process; Código Tributario; Medida cautelar; Contracautela; Carta Fianza Bancaria; Garantía Real y Personal; Proceso Contencioso Administrativo; Acceso a la justicia; Tutela jurisdiccional efectiva

In the first part of the article, a development for the concepts of provisional remedies and real or personal property bond and covering loss and damage, is proposed, under the Constitutional Court and our national doctrine view; as well as the scope of the first as a fundamental right, and second as a condition of execution. On the following part of the paper, the inclusion and the subsequent amendments to the article 159° of Tax Code is exposed, also its scopes and reasons. Finally, a possible modification of the article, that respect state´s raising goals and due process citizens’ right, is proposed.