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1
artículo
Publicado 2014
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The present seminar deals about the last modifications occurred in the Peruvian normativity on tax matter. This analysis focuses on the last modifications occurred on Income Tax, Tax Code, Tax Drawdown regime and Municipal Taxation.
2
artículo
Publicado 2014
Enlace
Enlace
The present seminar deals about the last modifications occurred in the Peruvian normativity on tax matter. This analysis focuses on the last modifications occurred on Income Tax, Tax Code, Tax Drawdown regime and Municipal Taxation.
3
artículo
Publicado 2021
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The crime of omission of family assistance was incorporated into our legal system through Law No. 13906, enacted on March 24, 1962. It has been subject to multiple legal and juridical modifications; moreover, since 2015, it has increased excessively, so that it constitutes more than half of the total number of judicial processes at the national level. Due to its importance, this article, from a practical approach, analyzes its normative and jurisprudential modifications so that this crime can be more easily understood.
4
artículo
Publicado 2015
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Objective: The objective of the research is to determine whether the amendment of Article 178 of the Peruvian Civil Code regarding the annulment of fraudulent res judicata is necessary. Method: Our study was set as one of the explanatory type with dogmatic character through the use of scientific and analytical method. The research design employed was the cause - effect one purely transactional descriptive research or cross - correlational, within the purpose of investigating the relationships between variables that were used in the investigation, the problems and the theoretical framework Of the same. The study population was comprised of professionals in judicial matters: Tax (12), judges (13), Law (2400) and University Teachers (75). 05 matchings review on...
5
artículo
Publicado 2015
Enlace
Enlace
Objective: The objective of the research is to determine whether the amendment of Article 178 of the Peruvian Civil Code regarding the annulment of fraudulent res judicata is necessary. Method: Our study was set as one of the explanatory type with dogmatic character through the use of scientific and analytical method. The research design employed was the cause - effect one purely transactional descriptive research or cross - correlational, within the purpose of investigating the relationships between variables that were used in the investigation, the problems and the theoretical framework Of the same. The study population was comprised of professionals in judicial matters: Tax (12), judges (13), Law (2400) and University Teachers (75). 05 matchings review on...
6
artículo
Publicado 2014
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Enlace
International Private Law has gone through several changes and modifications, in step with the globalization phenomenon, for whichthe relations between citizens of different countries have become more frequent and complex. In that regard, it is necessary to ask how International Private Law should react tobe in accordance with the new scenarios.In this article, the author examines the general and patrimonial aspects of International Private Law that he considers must be redefined, comparing the current dispositions of the Peruvian Civil Code with international regulations and national reform projects, and introducing a modification proposal for each topic.
7
artículo
Publicado 2014
Enlace
Enlace
International Private Law has gone through several changes and modifications, in step with the globalization phenomenon, for whichthe relations between citizens of different countries have become more frequent and complex. In that regard, it is necessary to ask how International Private Law should react tobe in accordance with the new scenarios.In this article, the author examines the general and patrimonial aspects of International Private Law that he considers must be redefined, comparing the current dispositions of the Peruvian Civil Code with international regulations and national reform projects, and introducing a modification proposal for each topic.
8
artículo
Publicado 2024
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For more than a hundred years, the study of the parties involved in a crime has been extensively researched, becoming a crucial topic in the field of criminal law. Although there is a considerable amount of research on this issue in the common law and civil law systems, there has been a notable lack of interest in comparative law studies between the two systems. This paper presents a comparative law study between the aforementioned models, offering a parallel and analytical analysis to understand their application and the challenges associated with the implementation of these categories. These categories are increasingly universal in Western criminal thought and policy, which makes this analysis systematic, complex and articulated. The analysis will focus on the German Criminal Code interpreted in the light of the theory of the act dominion and the Model Penal Code, serving as a har...
9
artículo
Publicado 2024
Enlace
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For more than a hundred years, the study of the parties involved in a crime has been extensively researched, becoming a crucial topic in the field of criminal law. Although there is a considerable amount of research on this issue in the common law and civil law systems, there has been a notable lack of interest in comparative law studies between the two systems. This paper presents a comparative law study between the aforementioned models, offering a parallel and analytical analysis to understand their application and the challenges associated with the implementation of these categories. These categories are increasingly universal in Western criminal thought and policy, which makes this analysis systematic, complex and articulated. The analysis will focus on the German Criminal Code interpreted in the light of the theory of the act dominion and the Model Penal Code, serving as a har...
10
artículo
Publicado 2015
Enlace
Enlace
Objective: The objective of the research is to determine whether the amendment of Article 178 of the Peruvian Civil Code regarding the annulment of fraudulent res judicata is necessary. Method: Our study was set as one of the explanatory type with dogmatic character through the use of scientific and analytical method. The research design employed was the cause - effect one purely transactional descriptive research or cross - correlational, within the purpose of investigating the relationships between variables that were used in the investigation, the problems and the theoretical framework Of the same. The study population was comprised of professionals in judicial matters: Tax (12), judges (13), Law (2400) and University Teachers (75). 05 matchings review on...
11
artículo
Publicado 2018
Enlace
Enlace
Preparation of an environmental interpretation in relation to certain classic figures of Civil Law. The right of property, servitude, extracontractual civil liability, neighborhood rights, succession clauses, etc. New legal scenarios are proposed in relation to the sustainable use of natural resources and a modern look at the civil code.
12
artículo
Publicado 2018
Enlace
Enlace
Preparation of an environmental interpretation in relation to certain classic figures of Civil Law. The right of property, servitude, extracontractual civil liability, neighborhood rights, succession clauses, etc. New legal scenarios are proposed in relation to the sustainable use of natural resources and a modern look at the civil code.
13
artículo
Publicado 2013
Enlace
Enlace
The communication process has several elements essential for effective communication: thesender, recipient, code, message and the medium are required for the proper understandingbetween the parties. In most cases we believe that if you meet the above rule will have a successfulcommunication, but sometimes we forget that the other, as a thinking, can decode the informationand set a different position to that proposed by the issuer. Owing to the role of mass media aresegmented, divided and grouped into categories and sub categories that allow messages orinformation reach us effectively and directly. However, the criteria and be thinking they are abovethese requirements, and is integral, since the academic year to make proposals to validate to bethinking, being proponent, to be critical over the passive recipient and that man does not exercisea role in the communication controller which is ...
14
artículo
Publicado 2013
Enlace
Enlace
The communication process has several elements essential for effective communication: thesender, recipient, code, message and the medium are required for the proper understandingbetween the parties. In most cases we believe that if you meet the above rule will have a successfulcommunication, but sometimes we forget that the other, as a thinking, can decode the informationand set a different position to that proposed by the issuer. Owing to the role of mass media aresegmented, divided and grouped into categories and sub categories that allow messages orinformation reach us effectively and directly. However, the criteria and be thinking they are abovethese requirements, and is integral, since the academic year to make proposals to validate to bethinking, being proponent, to be critical over the passive recipient and that man does not exercisea role in the communication controller which is ...
15
artículo
Publicado 2016
Enlace
Enlace
The author expose the key points for future tax codification. He recognize the importance of address the legal principles and the dogmatic taxation developed so far, but he warns that they must be of equal importance the new problems have arisen in the area. In addition, he points out the importance of an improvement in the quality of administrative management for the correct application of Tax Law.
16
artículo
Publicado 2016
Enlace
Enlace
The author expose the key points for future tax codification. He recognize the importance of address the legal principles and the dogmatic taxation developed so far, but he warns that they must be of equal importance the new problems have arisen in the area. In addition, he points out the importance of an improvement in the quality of administrative management for the correct application of Tax Law.
17
artículo
The title of this essay refers primarily to the positive rule governing the institution of divorce in Peru: the art. 348 of the Civil Code. This rule is widely developed in the Code and subsequent laws have being expanded the scope to include causal divorce that contradicts logic and common sense. Besides, it refers to what Gilbert K. Chesterton called “superstition divorce”: the perverse argument that states divorce is the panacea for all problems in family relationships. The author argues that for reasons of legal, ethical, social, political and anthropological nature, the state and society are obliged to promote and defend marriage and the family; and the indissoluble character of marriage.
18
artículo
The title of this essay refers primarily to the positive rule governing the institution of divorce in Peru: the art. 348 of the Civil Code. This rule is widely developed in the Code and subsequent laws have being expanded the scope to include causal divorce that contradicts logic and common sense. Besides, it refers to what Gilbert K. Chesterton called “superstition divorce”: the perverse argument that states divorce is the panacea for all problems in family relationships. The author argues that for reasons of legal, ethical, social, political and anthropological nature, the state and society are obliged to promote and defend marriage and the family; and the indissoluble character of marriage.
19
artículo
Publicado 1988
Enlace
Enlace
The text emphasizes that Peru's Civil Code of 1852 marked a milestone in national legislation by attempting to balance imported liberal ideas with the needs of the national context. In this sense, its formation in a period of post-independence political and economic transition, dominated by instability and external influence, is discussed. Likewise, it is commented that, after being in force for 84 years, its effort to modernize the legal order inherited from the colony is appreciated. Nevertheless, the author argues that there are tensions between conservative and progressive approaches to issues such as the ownership of indigenous lands, marriage and slavery. On the other hand, he explains that the Code adopted principles of European liberalism, such as formal equality before the law, but in practice reinforced inequalities by ignoring Peruvian social and economic particularities. Alth...
20
artículo
Publicado 1988
Enlace
Enlace
The text emphasizes that Peru's Civil Code of 1852 marked a milestone in national legislation by attempting to balance imported liberal ideas with the needs of the national context. In this sense, its formation in a period of post-independence political and economic transition, dominated by instability and external influence, is discussed. Likewise, it is commented that, after being in force for 84 years, its effort to modernize the legal order inherited from the colony is appreciated. Nevertheless, the author argues that there are tensions between conservative and progressive approaches to issues such as the ownership of indigenous lands, marriage and slavery. On the other hand, he explains that the Code adopted principles of European liberalism, such as formal equality before the law, but in practice reinforced inequalities by ignoring Peruvian social and economic particularities. Alth...
