Bibliographic citations
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Chilingano, L., (2021). Informe Jurídico sobre la Resolución del Tribunal Fiscal No. 02398-11-2021 [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/19929
Chilingano, L., Informe Jurídico sobre la Resolución del Tribunal Fiscal No. 02398-11-2021 []. PE: Pontificia Universidad Católica del Perú; 2021. http://hdl.handle.net/20.500.12404/19929
@misc{renati/11348,
title = "Informe Jurídico sobre la Resolución del Tribunal Fiscal No. 02398-11-2021",
author = "Chilingano León, Luis André",
publisher = "Pontificia Universidad Católica del Perú",
year = "2021"
}
Title: Informe Jurídico sobre la Resolución del Tribunal Fiscal No. 02398-11-2021
Authors(s): Chilingano León, Luis André
Advisor(s): Timaná Cruz, Johanna Lisseth
Keywords: Perú--Legislación; Impuesto a la renta--Legislación--Perú; Contratos--Legislación--Perú; Derecho tributario--Perú
OCDE field: http://purl.org/pe-repo/ocde/ford#5.05.01
Issue Date: 12-Aug-2021
Institution: Pontificia Universidad Católica del Perú
Abstract: El presente informe jurídico tiene como
objetivo analizar y plantear una visión crítica
sobre la decisión del Tribunal Fiscal llevada a
cabo en torno al gravamen como “dividendos
u otra forma distribución de utilidades” de los
pagos recibidos por los “asociados” en el
marco de un Contrato de Asociación en
Participación. Ello a propósito de los
fundamentos planteados por el Tribunal Fiscal
en la RTF No. 02398-11-2021, cuya fuerza de
observancia obligatoria establece un criterio
unificado finalmente respecto al problema en
cuestión. Sin embargo, el presente trabajo
encuentra su justificación en las
consecuencias jurídicas generadas por las
conclusiones a las que arriba el Tribunal en la
medida en que estas afectarán directamente a
los contribuyentes que optaron por el referido
contrato asociativo. De esta manera, se busca
analizar los problemas jurídicos suscitados
por la conceptualización del pago recibido por
el asociado que hace el referido Tribunal, así
como también respecto a la interpretación del
derecho tributario que este realiza, atendiendo
a las especiales características de esta rama del
derecho.
The objective of this legal report is to analyze and propose a critical approach regarding the Tax Court ruling on the taxation as “dividends and other methods of profits distribution” of the payments received by the “associates” within the framework of a Contract of Association in Participation. This will be carried out attending to the legal arguments raised by the Tax Court in RTF No. 02398-11- 2021, whose mandatory legal enforcement finally establishes a unified criterion regarding the problem under analysis. However, this work finds its justification in the legal consequences generated by the conclusions reached by the Court insofar as these will directly affect the taxpayers who chose the aforementioned associative contract. In this way, it seeks to analyze the legal problems raised by the conceptualization of the payment received by the associate made by the aforementioned Court, as well as with respect to the interpretation of the tax law carried out, considering the special characteristics of this branch of the law.
The objective of this legal report is to analyze and propose a critical approach regarding the Tax Court ruling on the taxation as “dividends and other methods of profits distribution” of the payments received by the “associates” within the framework of a Contract of Association in Participation. This will be carried out attending to the legal arguments raised by the Tax Court in RTF No. 02398-11- 2021, whose mandatory legal enforcement finally establishes a unified criterion regarding the problem under analysis. However, this work finds its justification in the legal consequences generated by the conclusions reached by the Court insofar as these will directly affect the taxpayers who chose the aforementioned associative contract. In this way, it seeks to analyze the legal problems raised by the conceptualization of the payment received by the associate made by the aforementioned Court, as well as with respect to the interpretation of the tax law carried out, considering the special characteristics of this branch of the law.
Link to repository: http://hdl.handle.net/20.500.12404/19929
Discipline: Derecho
Grade or title grantor: Pontificia Universidad Católica del Perú. Facultad de Derecho.
Grade or title: Abogado
Juror: Sevillano Chavez, Sandra; Dunin-Borkowski, Katarzyna
Register date: 12-Aug-2021
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