Bibliographic citations
Gago, A., (2022). Carga dinámica de la prueba en el procedimiento de fiscalización tributario y su incidencia en el derecho a la prueba [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/20307
Gago, A., Carga dinámica de la prueba en el procedimiento de fiscalización tributario y su incidencia en el derecho a la prueba []. PE: Universidad Nacional de Trujillo; 2022. https://hdl.handle.net/20.500.14414/20307
@misc{renati/1049519,
title = "Carga dinámica de la prueba en el procedimiento de fiscalización tributario y su incidencia en el derecho a la prueba",
author = "Gago Alcedo, Aída Olivia.",
publisher = "Universidad Nacional de Trujillo",
year = "2022"
}
ABSTRACT This research work entitled: "Dynamic burden of proof in the tax examination procedure and its impact on the right to proof", has been prepared with the purpose of analyzing whether it is appropriate to regulate the distribution of the burden of proof. the proof in the control procedure regarding those obligations on a certain basis through the incorporation of the theory of the dynamic burden of proof in article 62-D of the T.U.O of the Tax Code. This is because it has been noted that the current tax regulatory framework applicable to the examination procedure does not contemplate an express rule that establishes the distribution of the burden of proof as a criterion for the decision-making bodies, which generates that they resolve under a wrong interpretation, applying the article 196 of the T.U.O. of the Civil Procedure Code; and not 171 of the T.U.O of the General Administrative Procedure Law. Causing its absolute transfer to the taxpayer or to SUNAT, making a determination not adjusted to the material truth, for this reason the proposal is in order to avoid generating the "diabolical test", in such a way that its incorporation entails the optimization of the right to proof; and protect the public interest.
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