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Cenzano, (2020). El principio de no confiscatoriedad y la vulneración a la obligación de aceptar el pago de deuda tributaria [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/19429
Cenzano, El principio de no confiscatoriedad y la vulneración a la obligación de aceptar el pago de deuda tributaria []. PE: Universidad Nacional de Trujillo; 2020. https://hdl.handle.net/20.500.14414/19429
@misc{renati/1043678,
title = "El principio de no confiscatoriedad y la vulneración a la obligación de aceptar el pago de deuda tributaria",
author = "Cenzano Vereau Jimmy Manuel",
publisher = "Universidad Nacional de Trujillo",
year = "2020"
}
Title: El principio de no confiscatoriedad y la vulneración a la obligación de aceptar el pago de deuda tributaria
Authors(s): Cenzano Vereau Jimmy Manuel
Advisor(s): Reyes Barrutia Lizardo
OCDE field: https://purl.org/pe-repo/ocde/ford#5.05.01
Issue Date: 2020
Institution: Universidad Nacional de Trujillo
Abstract: La no aceptación del pago parcial de una deuda tributaria, han generado que el contribuyente u obligado tributario, se vea perjudicado y envuelto en procedimientos de ejecución coactiva por montos totales de una deuda que en muchas ocasiones resulta difícil de pagar; más si para el fraccionamiento de la deuda las Autoridades Administrativas Tributarias Locales (SATT-Trujillo entre ellas) no permite la obtención de dicho beneficio sin la existencia del 50% del pago de la deuda para acceder al fraccionamiento o que puedan aceptar el pago parcial. Estos hechos o acciones de estas entidades, generan un hecho confiscatorio, sustentado desde los dos puntos de vistas tanto cuantitativo como cualitativo del principio, lo que han determinado que la no aceptación del pago parcial, como forma de pago y posterior extinción de la deuda tributaria son hechos que afectan derechos constitucionales del contribuyente. Pues debemos tener en cuenta que la mayoría de los tributos establecidos por el Estado, no cuentan con un efecto retributivo directo con el contribuyente; siendo en forma completa una obligación imperativa por las acciones que realiza el mismo contribuyente. Es por ello, que el presente trabajo tiene como finalidad el poder determinar en forma clara que las omisiones o acciones de no recepción del pago parcial resultan no solo ser confiscatorios, sino también actos netamente ilegales, generadores de endeudamiento por parte del contribuyente.
ABSTRACT The non-acceptance of the partial payment of a tax debt, has generated that the taxpayer or taxpayer, is harmed and involved in coercive execution procedures for the total amounts of a debt that is often difficult to pay; Even more, if by the fractionation of the debt, the Local Tax Administrative Authorities (SATT-Trujillo among them) do not allow obtaining said benefit without the existence of 50% of the payment of the debt to access the fractionation or that they can accept the payment partial. These facts or actions of these entities, generate a confiscatory event, supported from both points of view, both quantitative and qualitative principle, which have determined that the non-acceptance of partial payment as a form of payment and subsequent extinction of the tax debt. These are facts that affect the constitutional rights of the taxpayer. We must bear in mind that most of the taxes established by the State do not have a direct retributive effect with the taxpayer; be in full form an imperative obligation for the actions carried out by the same taxpayer. It is for this reason that the present work has the purpose of being able to clearly determine that the omissions or actions of not receiving partial payments are not only confiscatory, but also acts that are clearly illegal, generating indebtedness on the part of the taxpayer.
ABSTRACT The non-acceptance of the partial payment of a tax debt, has generated that the taxpayer or taxpayer, is harmed and involved in coercive execution procedures for the total amounts of a debt that is often difficult to pay; Even more, if by the fractionation of the debt, the Local Tax Administrative Authorities (SATT-Trujillo among them) do not allow obtaining said benefit without the existence of 50% of the payment of the debt to access the fractionation or that they can accept the payment partial. These facts or actions of these entities, generate a confiscatory event, supported from both points of view, both quantitative and qualitative principle, which have determined that the non-acceptance of partial payment as a form of payment and subsequent extinction of the tax debt. These are facts that affect the constitutional rights of the taxpayer. We must bear in mind that most of the taxes established by the State do not have a direct retributive effect with the taxpayer; be in full form an imperative obligation for the actions carried out by the same taxpayer. It is for this reason that the present work has the purpose of being able to clearly determine that the omissions or actions of not receiving partial payments are not only confiscatory, but also acts that are clearly illegal, generating indebtedness on the part of the taxpayer.
Link to repository: https://hdl.handle.net/20.500.14414/19429
Discipline: Derecho
Grade or title grantor: Universidad Nacional de Trujillo. Facultad de Derecho y Ciencias Políticas
Grade or title: Abogado
Juror: Santos Cruz, Teódolo Jenaro; Rodríguez Albán, Segundo Miguel; Reyes Barrutia, Lizardo
Register date: 11
This item is licensed under a Creative Commons License