Citas bibligráficas
Falla, J., (2022). Los efectos de las sentencias de casación en materia tributaria. El caso de los intereses moratorios en los anticipos del impuesto a la renta [Universidad de Lima]. https://hdl.handle.net/20.500.12724/18038
Falla, J., Los efectos de las sentencias de casación en materia tributaria. El caso de los intereses moratorios en los anticipos del impuesto a la renta []. PE: Universidad de Lima; 2022. https://hdl.handle.net/20.500.12724/18038
@mastersthesis{renati/1439126,
title = "Los efectos de las sentencias de casación en materia tributaria. El caso de los intereses moratorios en los anticipos del impuesto a la renta",
author = "Falla Cardenas, Jesus Antonio",
publisher = "Universidad de Lima",
year = "2022"
}
The purpose of this paper is to address the effects of Appelate Court Rulings on tax matters, in the scope of action of the Tax Administration. It begins with a general and succinct description of the powers of the Tax Administration and the authorities of the Tax Court. As it is known, both are administrative bodies that are part of the Executive Branch. Likewise, the role of the Judiciary in a Social, Democratic and Constitutional State of law will be develop, as well as the issues regarding why the administrative resolutions that cause status are susceptible to be appealed before the jurisdictional body through the so-called Contentious Administrative Process. In this eminently jurisdictional stage, and after going through the corresponding instances and if it is the case, what is resolved in the appellate court may be reviewed through the so-called cassation appeal, where the Supreme Court of Justice shall issue a final decision by ordering the respective Appelate Court Ruling. Next, we will study what should be understood by jurisprudence at the administrative and judicial level, the conceptual differences between what should be understood by full cassation and binding precedent; and whether the Tax Administration would be bound to the jurisprudence and binding precedents issued by the Supreme Court of Justice in tax matters. Likewise, and taking into account the theoretical framework set forth above, a controversial case will be analyzed regarding the application of late payment interest to income tax advance payments and how it has been resolved in administrative and judicial proceedings. Finally, a critical analysis will be made of a recent change of jurisprudential criteria related to the subject matter of the study, which I have called the unexpected Copernican turn of the Supreme Court of Justice, regarding Appelate Court Ruling N.º 27444-2018-Lima.
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