Tratamiento jurisprudencial del tribunal fiscal; en torno a la determinación de la obligación tributaria sobre base presunta - problemática suscitada

• Autor: Cabrera Palomino, Oscar Alexander
• Formato: tesis de maestría
• Fecha de Publicación: 2024
• Institución: Universidad de Lima
• Repositorio: ULIMA-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.ulima.edu.pe:20.500.12724/20738
• Enlace del recurso: https://hdl.handle.net/20.500.12724/20738
• Nivel de acceso: acceso abierto
• Materia: https://purl.org/pe-repo/ocde/ford#5.05.00

In the following paper, we will analyze whether the current jurisprudence issued regarding the manner of resolving tax controversies, which are determined by tributary obligations on a presumptive basis by the Peruvian Tax court, the highest administrative body within the ecosystem, aligns with the regulations currently in force, as well as if this manner is one that has been in place and maintained throughout time. We will also elaborate on the problems that have arisen when it comes to verdicts and rulings issued by the Tax court, which have led to a great amount of contentious administrative demands presented by Tax administration to the Judiciary of Peru in hopes of reaching an annulment: a nullity of ruling that the latter obtains, reinstituting the process up to the moment in which the defect occurred. But this has occurred in the worst of cases after almost 9 years have elapsed, which has a terrible impact on the elucidation of a tax controversy, and it has caused a contentious procedure to be unnecessarily delayed, with different stances as to whether or not such situations are affected by the suspension of the statute of limitations period. Finally, a proposed solution is indicated.