Citas bibligráficas
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"
}
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.
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