El control de convencionalidad en sede administrativa: un mecanismo para la defensa de los contribuyentes

• Autores: Loayza Jordán, Fernando, Casma Rocha, Julio César
• Formato: artículo
• Fecha de Publicación: 2019
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/174128
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/themis/article/view/22632/21793; https://doi.org/10.18800/themis.201902.008
• Nivel de acceso: acceso abierto
• Materia: Constitucionalización del derecho; Derechos fundamentales; Administración pública; Control difuso; Control de convencionalidad; https://purl.org/pe-repo/ocde/ford#5.05.01

With the sentence 04293-2012-PA/TC, the Constitutional Court revoked the binding precedent that validated the application of a constitutionality control by the administrative jurisdiction. Thus, taxpayers face a situation of defenselessness against the potential application of unconstitutional tax laws. While there are alternative ways for taxpayers to defend themselves against these laws, they are not equally suitable to protect their interests and lack the promptness that characterized the constitutionality control performed by the Public Administration. In this article, the authors propose the application of conventionality control by the Public Administration as an alternative solution that safeguards the fundamental rights of taxpayers with an immediacy similar to that allowed by constitutionality control.