Citas bibligráficas
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"
}
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.
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