Bibliographic citations
Alegría, F., (2016). El principio de retroactividad benigna en el ejercicio de la potestad sancionatoria de la Superintendencia Nacional de Aduanas y de Administración Tributaria. 2011-2015. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/631
Alegría, F., El principio de retroactividad benigna en el ejercicio de la potestad sancionatoria de la Superintendencia Nacional de Aduanas y de Administración Tributaria. 2011-2015. [Tesis]. : Universidad Andina del Cusco; 2016. https://hdl.handle.net/20.500.12557/631
@misc{renati/1128109,
title = "El principio de retroactividad benigna en el ejercicio de la potestad sancionatoria de la Superintendencia Nacional de Aduanas y de Administración Tributaria. 2011-2015.",
author = "Alegría Cortéz, Fares Fabricio",
publisher = "Universidad Andina del Cusco",
year = "2016"
}
Contributing to the enrichment of the world and the legal knowledge, i present this university thesis titled: “THE PRINCIPLE OF BENIGN RETROACTIVITY IN THE EXERCISE OF THE SANCIONATORY FACULTY OF THE NATIONAL SUPERINTENDENCY OF CUSTOMS AND TAX ADMINISTRATION. 20112015“. The mainly reason for this research is to know if the Benign Retroactivity Principle is correctly applied in the tax punishment or if may exist a violation to the fundamental rights of the administered. This research seeks to establish an analysis of the incompatibility that may exist between in what is established in the article 103 of the Constitution of Perú, the General Administrative Procedure Law, Law Nº 27444, and the article 168 of the Tax Code; all of them related to the correct application of the Benign Retroactivity Principle. The present research is structured in three chapters: the first chapter refers to the problem and the research method, which addresses the approach and formulation of: the problem, the objectives, the justification, the delimitation, the table of variables, the indicators and the hypothesis of the research. The second chapter deals with the thematic development, which includes the proper theoretical statement and the legal bases, developed in sub-chapters. Finally, the third chapter refers to the results and analysis of the findings. In the final part, we could found the conclusions, the recommendations, the bibliographical references and also the annexes.
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