ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?

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The article it will be absolved regarding whether or not public bodies are obliged to pay taxes on the concept of the Vehicle Equity Tax, from the definition of a tax and its direct relationship with the principle of contributory capacity; as well as, if they are included within the unaffectedness r...

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Detalles Bibliográficos
Autor: Arteaga Cruz, Stephanie Lauren
Formato: artículo
Fecha de Publicación:2019
Institución:Universidad de San Martín de Porres
Repositorio:Revistas - Universidad de San Martín de Porres
Lenguaje:español
OAI Identifier:oai:revistas.usmp.edu.pe:article/1721
Enlace del recurso:https://portalrevistas.aulavirtualusmp.pe/index.php/VJ/article/view/1721
Nivel de acceso:acceso abierto
Materia:Impuesto al Patrimonio Vehicular
capacidad contributiva
organismos públicos
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spelling ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?¿Los Organismos Públicos se encuentran obligados a pagar el Impuesto al Patrimonio Vehicular sobre la propiedad de sus vehículos?Arteaga Cruz, Stephanie LaurenImpuesto al Patrimonio Vehicularcapacidad contributivaorganismos públicosThe article it will be absolved regarding whether or not public bodies are obliged to pay taxes on the concept of the Vehicle Equity Tax, from the definition of a tax and its direct relationship with the principle of contributory capacity; as well as, if they are included within the unaffectedness referred to in article 37 of the Single Ordered Text of the Municipal Taxation Law. In the same way, if the pronouncements issued by the Fiscal Court and by the Supreme Court of Justice of the Republic, on the matter, are subject to the nature of the tax and the principle defined above.El presente artículo desarrolla lo concerniente a si los organismos públicos se encuentran o no obligados a tributar por concepto del Impuesto al Patrimonio Vehicular, desde la definición de impuesto y su relación directa con el principio de capacidad contributiva; así como, si se encuentran comprendidos dentro de la inafectación a que se refiere el artículo 37 del Texto Único Ordenado de la Ley de Tributación Municipal. De la misma manera, si los pronunciamientos emitidos por el Tribunal Fiscal y por la Corte Suprema de Justicia de la República, sobre la materia, se sujetan a la naturaleza del impuesto y al principio arriba acotado.DOIhttps://doi.org/10.24265/voxjuris.2020.v38n1.08Fondo Editorial de la Universidad de San Martín de Porres2019-12-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/xmlhttps://portalrevistas.aulavirtualusmp.pe/index.php/VJ/article/view/1721Vox Juris; Vol. 38 No. 1 (2020); 155-169Vox Juris; Vol. 38 Núm. 1 (2020); 155-1692521-52801812-6804reponame:Revistas - Universidad de San Martín de Porresinstname:Universidad de San Martín de Porresinstacron:USMPspahttps://portalrevistas.aulavirtualusmp.pe/index.php/VJ/article/view/1721/1729https://portalrevistas.aulavirtualusmp.pe/index.php/VJ/article/view/1721/1910Derechos de autor 2019 Stephanie Lauren Arteaga Cruzinfo:eu-repo/semantics/openAccessoai:revistas.usmp.edu.pe:article/17212020-04-19T01:37:13Z
dc.title.none.fl_str_mv ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?
¿Los Organismos Públicos se encuentran obligados a pagar el Impuesto al Patrimonio Vehicular sobre la propiedad de sus vehículos?
title ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?
spellingShingle ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?
Arteaga Cruz, Stephanie Lauren
Impuesto al Patrimonio Vehicular
capacidad contributiva
organismos públicos
title_short ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?
title_full ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?
title_fullStr ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?
title_full_unstemmed ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?
title_sort ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?
dc.creator.none.fl_str_mv Arteaga Cruz, Stephanie Lauren
author Arteaga Cruz, Stephanie Lauren
author_facet Arteaga Cruz, Stephanie Lauren
author_role author
dc.subject.none.fl_str_mv Impuesto al Patrimonio Vehicular
capacidad contributiva
organismos públicos
topic Impuesto al Patrimonio Vehicular
capacidad contributiva
organismos públicos
description The article it will be absolved regarding whether or not public bodies are obliged to pay taxes on the concept of the Vehicle Equity Tax, from the definition of a tax and its direct relationship with the principle of contributory capacity; as well as, if they are included within the unaffectedness referred to in article 37 of the Single Ordered Text of the Municipal Taxation Law. In the same way, if the pronouncements issued by the Fiscal Court and by the Supreme Court of Justice of the Republic, on the matter, are subject to the nature of the tax and the principle defined above.
publishDate 2019
dc.date.none.fl_str_mv 2019-12-03
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 https://portalrevistas.aulavirtualusmp.pe/index.php/VJ/article/view/1721
url https://portalrevistas.aulavirtualusmp.pe/index.php/VJ/article/view/1721
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://portalrevistas.aulavirtualusmp.pe/index.php/VJ/article/view/1721/1729
https://portalrevistas.aulavirtualusmp.pe/index.php/VJ/article/view/1721/1910
dc.rights.none.fl_str_mv Derechos de autor 2019 Stephanie Lauren Arteaga Cruz
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2019 Stephanie Lauren Arteaga Cruz
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/xml
dc.publisher.none.fl_str_mv Fondo Editorial de la Universidad de San Martín de Porres
publisher.none.fl_str_mv Fondo Editorial de la Universidad de San Martín de Porres
dc.source.none.fl_str_mv Vox Juris; Vol. 38 No. 1 (2020); 155-169
Vox Juris; Vol. 38 Núm. 1 (2020); 155-169
2521-5280
1812-6804
reponame:Revistas - Universidad de San Martín de Porres
instname:Universidad de San Martín de Porres
instacron:USMP
instname_str Universidad de San Martín de Porres
instacron_str USMP
institution USMP
reponame_str Revistas - Universidad de San Martín de Porres
collection Revistas - Universidad de San Martín de Porres
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 12.814605
ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).

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