Bibliographic citations
Jara, D., Zans, C. (2023). Cobranza coactiva del impuesto predial y la vulneración de los derechos humanos en la Municipalidad Provincial de Urubamba – 2021 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5971
Jara, D., Zans, C. Cobranza coactiva del impuesto predial y la vulneración de los derechos humanos en la Municipalidad Provincial de Urubamba – 2021 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/5971
@misc{renati/1128506,
title = "Cobranza coactiva del impuesto predial y la vulneración de los derechos humanos en la Municipalidad Provincial de Urubamba – 2021",
author = "Zans Leo, César Augusto",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
The present investigation has the purpose of analyzing the procedure of the coercive collection of the property tax, if in its execution human rights were violated, as a result of the coercive execution agency establishing the placement in the real estate of the tax debtors to pay the tax. municipal notice of non-payment, thereby causing violation of human rights provided for in the constitution of the Peruvian state, enshrined in article 1, which refers to the person (inherent in protection, respect and dignity), which is also the purpose and mission of the state, as well as article 2 numeral 5 second paragraph on bank secrecy and tax reserve attributable to the court, the nation's prosecutor's office or a congressional investigative commission, not applicable to governments premises, it would also be violating the right enshrined in article 2 numeral 7 that refers to the good appreciation of the person, that positive feeling towards oneself, is honor and reputation in a good sense and in the image. that radiates to others. Therefore, the notices posted on the front of the debtor, because it is a public highway, are affected by said notifications about his image or private life. In the same way, the precautionary measures of seizure in the form of retention, as well as the letters issued by the coercive executor to the banking entities requesting the retention of their assets, distort the provisions of article 28 of Law 26979, and art. 28.1 of Law 28165, on the prohibition to the coercive executors of the municipalities to lock precautionary measure in the form of withholding and they can only do so in the form of information intervention.
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