Bibliographic citations
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Galvez, M., (2024). Informe jurídico sobre la Casación No. 11858-2021 LORETO [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/28353
Galvez, M., Informe jurídico sobre la Casación No. 11858-2021 LORETO []. PE: Pontificia Universidad Católica del Perú; 2024. http://hdl.handle.net/20.500.12404/28353
@misc{renati/15219,
title = "Informe jurídico sobre la Casación No. 11858-2021 LORETO",
author = "Galvez Zárate, Mariana Isabel",
publisher = "Pontificia Universidad Católica del Perú",
year = "2024"
}
Title: Informe jurídico sobre la Casación No. 11858-2021 LORETO
Authors(s): Galvez Zárate, Mariana Isabel
Advisor(s): Durán Rojo, Luis Alberto
OCDE field: https://purl.org/pe-repo/ocde/ford#5.05.01
Issue Date: 30-Jul-2024
Institution: Pontificia Universidad Católica del Perú
Abstract: El presente trabajo plantea un análisis crítico sobre la figura del responsable
solidario en calidad de adquirente, regulado en el numeral 3 del artículo 17 del
Código Tributario, en el marco de la interpretación realizada por la Corte
Suprema en la Casación No. 11858-2021 LORETO. En efecto, desde la
modificación normativa realizada el 2004 mediante el Decreto Legislativo No.
953, esta figura ha sido objeto de discusión en la doctrina peruana, así como de
diversos pronunciamientos a nivel de la Administración Tributaria, el Tribunal
Fiscal y el Poder Judicial, los cuales no han llegado a un consenso en la
actualidad.
Aunque la interpretación del supuesto de responsabilidad solidaria mencionado
anteriormente tiene varios enfoques que pueden ser abordados en un trabajo de
investigación, el problema principal abordado en el presente informe está
relacionado al alcance cuantitativo de la responsabilidad solidaria atribuida por
la adquisición de activos y/o pasivos. Así, mediante el uso de los diversos
métodos de interpretación jurídica, haciendo énfasis en un enfoque
constitucional, he concluido que la responsabilidad solidaria en calidad de
adquirente regulada en el numeral 3 del artículo 17 del Código Tributario se
encuentra limitada al valor de los activos adquiridos, siendo que el cálculo deberá
realizarse por cada empresa transferente.
This paper presents a critical analysis of the figure of the jointly and severally liable person as acquirer, regulated in numeral 3 of article 17 of the Tax Code, within the framework of the interpretation made by the Supreme Court in Cassation No. 11858-2021 LORETO. In fact, since the regulatory modification made in 2004 by Legislative Decree No. 953, this figure has been the subject of discussion in the Peruvian doctrine, as well as of several pronouncements at the level of the Tax Administration, the Tax Court and the Judicial Power, which have not reached a consensus at present. Although the interpretation of the assumption of joint and several liability mentioned above has several approaches that can be addressed in a research work, the main problem addressed in this report is related to the quantitative scope of the joint and several liability attributed for the acquisition of assets and/or liabilities. Thus, through the use of the various methods of legal interpretation, with emphasis on a constitutional approach, I have concluded that the joint and several liability as acquirer regulated in numeral 3 of article 17 of the Tax Code is limited to the value of the assets acquired, being that the calculation must be made by each transferring company.
This paper presents a critical analysis of the figure of the jointly and severally liable person as acquirer, regulated in numeral 3 of article 17 of the Tax Code, within the framework of the interpretation made by the Supreme Court in Cassation No. 11858-2021 LORETO. In fact, since the regulatory modification made in 2004 by Legislative Decree No. 953, this figure has been the subject of discussion in the Peruvian doctrine, as well as of several pronouncements at the level of the Tax Administration, the Tax Court and the Judicial Power, which have not reached a consensus at present. Although the interpretation of the assumption of joint and several liability mentioned above has several approaches that can be addressed in a research work, the main problem addressed in this report is related to the quantitative scope of the joint and several liability attributed for the acquisition of assets and/or liabilities. Thus, through the use of the various methods of legal interpretation, with emphasis on a constitutional approach, I have concluded that the joint and several liability as acquirer regulated in numeral 3 of article 17 of the Tax Code is limited to the value of the assets acquired, being that the calculation must be made by each transferring company.
Link to repository: http://hdl.handle.net/20.500.12404/28353
Discipline: Derecho
Grade or title grantor: Pontificia Universidad Católica del Perú. Facultad de Derecho.
Grade or title: Abogado
Juror: Adriazola Burga, Stephanie Alexa; Tapia Rojas, Alfonso Octavio; Durán Rojo, Luis Alberto
Register date: 30-Jul-2024
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