Bibliographic citations
Carrasco, A., (2022). Problemática de la aplicación de los intereses moratorios en los pagos a cuenta: a propósito del tercer párrafo del artículo 34° del TUO del Código Tributario incorporado por el Decreto Legislativo N.º 1528 [Universidad de Lima]. https://hdl.handle.net/20.500.12724/17807
Carrasco, A., Problemática de la aplicación de los intereses moratorios en los pagos a cuenta: a propósito del tercer párrafo del artículo 34° del TUO del Código Tributario incorporado por el Decreto Legislativo N.º 1528 []. PE: Universidad de Lima; 2022. https://hdl.handle.net/20.500.12724/17807
@mastersthesis{renati/1441806,
title = "Problemática de la aplicación de los intereses moratorios en los pagos a cuenta: a propósito del tercer párrafo del artículo 34° del TUO del Código Tributario incorporado por el Decreto Legislativo N.º 1528",
author = "Carrasco Tineo, Adan",
publisher = "Universidad de Lima",
year = "2022"
}
This research work is based on analyzing whether the incorporation of the third paragraph of article 34 of the TUO of the Tax Code carried out by Legislative Decree No. 1528 distorts the legal nature of payments on account of income tax, application in the time of default interest, affectation of the constitutional principles of tax capacity, non-confiscation in the qualitative aspect and legal certainty, determine the violation of the parameters and constitutional tax principles, if the third paragraph of article 34 should be maintained, modified or repealed of the TUO of the Tax Code incorporated by Legislative Decree No. 1528. Determine the positions of the different bodies that administer justice in tax matters regarding the legal nature of payments on account of income tax and the application of default interest before and after the incorporation of the third paragraph of article 34 incorporated by the Legislative Decree 1528 as a result of the modification in its calculation base, coefficient or system used for the presentation of a rectifying affidavit or the determination made on a certain basis by the administration within a control procedure. During the investigation process, it was determined that Law 31380 violates the constitutional principles of taxable capacity, non-confiscation and legal certainty, generating an indirect constitutional violation of the authoritative law that limited it, by legislating non-delegated matters such as the collection of default interest. in payments on account of income tax, likewise determining that throughout our history in our tax code there is no legal rule that establishes the obligation to collect default interest after the expiration of the principal obligation. Concluding that the collection of default interest on payments on account of income tax incorporated by D.L. 1528, third paragraph of article 34 of the tax code is openly unconstitutional, violates the constitutional tax principles and parameters, unreasonably and disproportionately affecting the taxpayer's patrimonial sphere. Finally, it is proposed to repeal the third paragraph of article 34 of the TUO of the Tax Code incorporated by article 4 of Legislative Decree No. 1528 for being openly unconstitutional and to modify the article 22 of the TUO of the Organic Law of the Judiciary as well as article 36 of the TUO of the Law that regulates the Contentious Administrative Process, establishing that: “When the Specialized Chambers of the Supreme Court establish jurisprudential principles in their resolutions, they constitute a binding precedent of mandatory compliance in all judicial instances and administrative”.
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