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1
artículo
The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule stipulated in the Peruvian Tax Code.
2
artículo
Publicado 2025
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The General Organic Code of Procedures (COGEP) establishes the hearing as a procedure for the administration of justice, which requires lawyers to adopt a new procedural approach in the presentation of evidence. This article analyzes one of the previously detailed aspects, the admissibility of evidence, with regard to the admissibility requirements (relevance, relevance, usefulness). While it is true that doctrine is a source of law, it must contain a number of criteria regarding the admissibility requirements of evidence. This qualitative study, a systematic bibliographic review using historical-logical, documentary review, hermeneutical, and analysis-synthesis methods, aims to develop some considerations regarding evidence in this new code. Among the main findings are: the existence of evidence demonstrating that evidence has been present in judicial proceedings since before our era; T...
3
artículo
Publicado 2019
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In 1921, the Argentine Republic enacted its second national Criminal Code, which came into force the following year. The work exposes and glosses the comments that the newspaper La Nación of Buenos Aires, one of the most important in the country, dedicated to the process of editing and enactment of the Code. Without being a specialist journal in legal subjects, but of common information, La Nación dealt in several notes of this subject, not in a systematic way but with interesting comments to the public opinion on some shares of the problem.
4
artículo
Publicado 2014
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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.
5
artículo
Publicado 2024
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The Preliminary Title of Civil Codes is a cornerstone in comparative law, as it provides essential guidelines for the interpretation and application of legal norms. Although its classical regulation has demonstrated a degree of effectiveness in addressing new legal, economic, and technological realities, it remains crucial for maintaining the coherence of the legal system. This article aims to propose a comprehensive theoretical framework for analyzing the Preliminary Title of the Peruvian Civil Code, addressing a gap identified in national legal doctrine and highlighting its structural and normative role within the legal system by establishing the guiding principles for interpreting and applying civil law. Through a detailed analysis and a comparative approach, the article underscores the importance of the Preliminary Title in preventing and resolving social conflicts, promoting justice...
6
artículo
Publicado 2024
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The Preliminary Title of Civil Codes is a cornerstone in comparative law, as it provides essential guidelines for the interpretation and application of legal norms. Although its classical regulation has demonstrated a degree of effectiveness in addressing new legal, economic, and technological realities, it remains crucial for maintaining the coherence of the legal system. This article aims to propose a comprehensive theoretical framework for analyzing the Preliminary Title of the Peruvian Civil Code, addressing a gap identified in national legal doctrine and highlighting its structural and normative role within the legal system by establishing the guiding principles for interpreting and applying civil law. Through a detailed analysis and a comparative approach, the article underscores the importance of the Preliminary Title in preventing and resolving social conflicts, promoting justice...
7
artículo
Publicado 2023
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The alternative indictment is regulated in the current Peruvian Criminal Procedural Code of 2004 as part of the discretionary and inherent powers of the Government Attorney General’s Office as the operator of the criminal action and head of the investigation. Its use has increased in complex and hypercomplex criminal proceedings, in which the representative of the Government Attorney General’s Office applies more than one charge for the fact being prosecuted, creating issues in its use and application, both for the Government Attorney General’s Office and for the defense. In this sense, this research will analyze and delve into the nature and purposes of alternative indictment, the infringement or not of the rights of the defendant when using this option, its use in personal preliminary injunctions, among other aspects.
8
artículo
Publicado 2023
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The alternative indictment is regulated in the current Peruvian Criminal Procedural Code of 2004 as part of the discretionary and inherent powers of the Government Attorney General’s Office as the operator of the criminal action and head of the investigation. Its use has increased in complex and hypercomplex criminal proceedings, in which the representative of the Government Attorney General’s Office applies more than one charge for the fact being prosecuted, creating issues in its use and application, both for the Government Attorney General’s Office and for the defense. In this sense, this research will analyze and delve into the nature and purposes of alternative indictment, the infringement or not of the rights of the defendant when using this option, its use in personal preliminary injunctions, among other aspects.
9
artículo
The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule stipulated in the Peruvian Tax Code.
10
artículo
Publicado 2014
Enlace
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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.
11
artículo
Publicado 2015
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This essay is about the analysis of the capacity establishment of natural persons through the Civil Code, its change of the traditional model to the social one to establish the equality between the persons who are disabled and the ones who are not, according to the international and national standards, starting by the definition of the legal personality, the current regulation of incapacity that is applied to persons who suffer from it or from physical and/or mental impairment, the invalidity of their acts, the curatorship, and interdiction, and its contrast to the social model developed by both, the conventions of human rights and the Law No. 29973, General Law of Disability, and the international and national jurisprudence level, in order to alert its failure and its needed modification, which has been carried out by the Special Committee of Inspection of the Civil Code (CEDIS), for th...
12
artículo
Publicado 2015
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This essay is about the analysis of the capacity establishment of natural persons through the Civil Code, its change of the traditional model to the social one to establish the equality between the persons who are disabled and the ones who are not, according to the international and national standards, starting by the definition of the legal personality, the current regulation of incapacity that is applied to persons who suffer from it or from physical and/or mental impairment, the invalidity of their acts, the curatorship, and interdiction, and its contrast to the social model developed by both, the conventions of human rights and the Law No. 29973, General Law of Disability, and the international and national jurisprudence level, in order to alert its failure and its needed modification, which has been carried out by the Special Committee of Inspection of the Civil Code (CEDIS), for th...
13
artículo
Publicado 2015
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This article addresses the issue referred to the modernization of the regulation on Bankruptcy matters in Peru. The authors propose the adoption of the Model of the United Nations Commission on International Trade Law by Peru to help update our national legislation on cross-border insolvency and create more efficient ways of recognizing insolvency proceedings that have been started abroad. Finally, the authors propose the updating of the nomenclature, which are used in certain provisions of the Civil Code, as part of the pending agenda on Bankruptcy Law in Peru.
14
artículo
Publicado 2023
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One of the most important –and controversial– ways in which the legislator intervenes in standardized contracts (i.e., contracts with general contracting clauses and adhesion contracts) lies in the possibility for jurisdictional authorities to control their contractual content. The purpose of this intervention is to eliminate or substitute clauses effectively incorporated in them for being abusive or vexatious. This paper examines the discipline of content control provided by Article 1399 of the Civil Code, a rule that, despite having been unjustly relegated by national scholars, has enormous potential to achieve the protective purposes set by our Substantive Code, when correctly understood.On this occasion, we will first analyze the various legal rules contained in Article 1399, as well as their respective hypotheses and consequences. This analysis will be complemented by a practica...
15
artículo
Publicado 2015
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This article addresses the issue referred to the modernization of the regulation on Bankruptcy matters in Peru. The authors propose the adoption of the Model of the United Nations Commission on International Trade Law by Peru to help update our national legislation on cross-border insolvency and create more efficient ways of recognizing insolvency proceedings that have been started abroad. Finally, the authors propose the updating of the nomenclature, which are used in certain provisions of the Civil Code, as part of the pending agenda on Bankruptcy Law in Peru.
16
artículo
The criminal dimension of the legal people demands an effective and opportune social reaction with the same degrees of «desvalor», punishment and sanction applied to the physical people, for which the inclusion in the Criminal Procedure Code of 2004 of the accessory consequences applicable to the legal people in the penal process is extremely important. Keeping that in mind, a general vision of the doctrine on the subject is presented in the text, after which the Peruvian normativity regarding the procedural emplazamiento of the legal person it is studied, its incorporation in the process, the procedural rights and guarantees and the precautionary measures that can be applied to the legal people, among other subjects.
17
artículo
The criminal dimension of the legal people demands an effective and opportune social reaction with the same degrees of «desvalor», punishment and sanction applied to the physical people, for which the inclusion in the Criminal Procedure Code of 2004 of the accessory consequences applicable to the legal people in the penal process is extremely important. Keeping that in mind, a general vision of the doctrine on the subject is presented in the text, after which the Peruvian normativity regarding the procedural emplazamiento of the legal person it is studied, its incorporation in the process, the procedural rights and guarantees and the precautionary measures that can be applied to the legal people, among other subjects.
18
artículo
Publicado 2005
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The text analyses the need to integrate the rules on consumer contracts into the Italian Civil Code, specifically into the general part of the contract. This integration should not be limited to a mere formal incorporation into the Civil Code, but, as the author suggests, what is really relevant is the justificatory value that it can provide. This incorporation could establish a new core of general rules and principles within the legal system, which would significantly transform the structure and purpose of the body of law. In this respect, this approach represents a remarkable evolution of general contract law in Italy since the post-war period, which demonstrates that it is not a question of creating an exclusive consumer law, but of updating contract law as a whole. The position of incorporating consumer law provisions into the Civil Code would not only enrich the Civil Code, but also...
19
artículo
Publicado 2010
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This paper develops the main pragmatic contributions brought by the implementation of the new Criminal Procedure Code. It also analyzes the problems regarding its implementation. The model that preceded the criminal procedure reform was a model of inquisitive process, where the judge was the main actor. With the arrival of the new Code of Criminal Procedure, the role of prosecutors and the Public Ministry acquires greater relevance, being these the ones in charge of the investigation in its entirety. The author establishes the following as contributions of the new Criminal Procedure Code: i) the interdiction of multiple criminal prosecution, ii) the delimitation of the performance of justice operators, iii) the functions of the National Police of Peru are established, iv ) the delimitation of jurisdictional bodies, v) the regulation of procedural costs and vi) establishes a new regulatio...
20
tesis de grado
Publicado 2016
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La Convención Americana sobre Derechos Humanos (CADH), en su artículo 5.2 y 3, refiere que “Nadie debe ser sometido a torturas ni a penas o tratos crueles, inhumanos o degradantes. Toda persona privada de libertad será tratada con el respeto debido a la dignidad inherente al ser humano. 3. La pena no puede trascender de la persona del delincuente”, es decir que toda pena no debe sobrepasar los derechos humanos de la persona como su derecho a la dignidad e integridad, y como Estado que hemos firmado tratados Internacionales debemos de cumplirlas, es deber que todo Juez debe justificar y determinar la cuantía de la pena que se le va a dar al imputado, tomando en cuenta los principios generales del Derecho Penal y de acuerdo a los lineamientos de la actual modificatoria del Artículo 45-A del Código Penal que fue modificado por la Ley N° 30076 del 19 de Agosto del 2013, donde se p...
