Bibliographic citations
Herrera, M., (2024). Informe jurídico sobre la RTF No.549-Q-2024: la tramitación del procedimiento contencioso tributario como causal de suspensión de la prescripción tributaria [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/28349
Herrera, M., Informe jurídico sobre la RTF No.549-Q-2024: la tramitación del procedimiento contencioso tributario como causal de suspensión de la prescripción tributaria []. PE: Pontificia Universidad Católica del Perú; 2024. http://hdl.handle.net/20.500.12404/28349
@misc{renati/14389,
title = "Informe jurídico sobre la RTF No.549-Q-2024: la tramitación del procedimiento contencioso tributario como causal de suspensión de la prescripción tributaria",
author = "Herrera Romero, Maria Fernanda",
publisher = "Pontificia Universidad Católica del Perú",
year = "2024"
}
This legal report questions the interpretation of the Tax Court regarding the suspension of the limitation period, referring to the processing of the tax litigation procedure, in the sense that it establishes as mandatory jurisprudence that said suspension operates within the legal deadlines to resolve challenging appeals, only when the nullity of the administrative acts or the procedure carried out for their issuance has been declared. In this sense, said resolution body considers that the suspension of the tax litigation procedure will be maintained throughout the entire procedure, including the delay outside the legal deadline to resolve, if nullity has not been declared. The aforementioned position violates the principles of legality, due procedure and equality, as well as the right to a reasonable period of time, since it goes against the very nature of prescription and the legal system, with regard to the established legal periods. For the analysis, pronouncements from the Constitutional Court and the Supreme Court were used, as well as specialized bibliography. Finally, the main conclusion of this report is that the cause for suspension of the limitation period referring to the processing of the contentious tax procedure should operate in all cases only during the legal deadlines that the administrative bodies have to resolve.
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