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Casachagua, P., (2024). Informe jurídico sobre la Casación N.° 03158-2022 LIMA [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/28356
Casachagua, P., Informe jurídico sobre la Casación N.° 03158-2022 LIMA []. PE: Pontificia Universidad Católica del Perú; 2024. http://hdl.handle.net/20.500.12404/28356
@misc{renati/26322,
title = "Informe jurídico sobre la Casación N.° 03158-2022 LIMA",
author = "Casachagua More, Patricia",
publisher = "Pontificia Universidad Católica del Perú",
year = "2024"
}
Title: Informe jurídico sobre la Casación N.° 03158-2022 LIMA
Authors(s): Casachagua More, Patricia
Advisor(s): Durán Rojo, Luis Alberto
Keywords: Impuesto--Legislación--Perú; Acción y defensa (Derecho)--Perú; Administración tributaria--Perú
OCDE field: https://purl.org/pe-repo/ocde/ford#5.05.01
Issue Date: 30-Jul-2024
Institution: Pontificia Universidad Católica del Perú
Abstract: En el presente informe se analiza la Casación N.° 03158-2022 LIMA, en la cual
la Corte Suprema estableció como precedente vinculante la imposibilidad de
controvertir una resolución de determinación emitida al finalizar el procedimiento
de fiscalización, cuando el contribuyente haya presentado una declaración
jurada rectificatoria en la que recoge las observaciones de la Administración
Tributaria. En tal sentido, el informe busca determinar si el referido precedente
se encuentra acorde con nuestra legislación tributaria, es decir, si el
contribuyente puede o no impugnar una resolución de determinación, a pesar de
que en el procedimiento de fiscalización presentó una declaración jurada
rectificatoria recogiendo las observaciones emitidas por la Administración
Tributaria. Para ello, se ha dividido el informe en cuatro secciones. En primer
lugar, se aborda las figuras de la declaración jurada y la resolución de
determinación como actos de determinación. En segundo lugar, se analiza si
únicamente pueden controvertirse las resoluciones de determinación que
contienen reparos. En tercer lugar, se busca determinar si es que la aceptación
del contribuyente respecto a las observaciones de la Administración Tributaria,
mediante una declaración jurada rectificatoria, implican una renuncia a su
derecho a la impugnación. Finalmente, se aborda cómo el criterio de la Corte
Suprema vulnera el derecho a la defensa del contribuyente y se presenta la
acción de amparo como un posible remedio. El desarrollo del informe jurídico se
sustenta en la interpretación de nuestra normativa tributaria; así como el empleo
de la jurisprudencia y doctrina como fuentes de derecho.
This report analyzes Cassation No. 03158-2022 LIMA, in which the Supreme Court established as a binding precedent the impossibility of challenging an assessment resolution issued at the end of the audit procedure, when the taxpayer has filed a rectifying affidavit in which the observations of the Tax Administration are included. In this sense, the report seeks to determine if the referred precedent is in accordance with our tax legislation, i.e., if the taxpayer may or may not challenge an assessment resolution, even though in the audit procedure he filed a rectifying affidavit including the observations issued by the Tax Administration. For this purpose, the report has been divided into four sections. Firstly, it deals with the figures of the affidavit and the determination resolution as acts of determination. Secondly, it is analyzed whether only assessment resolutions containing objections can be challenged. Thirdly, it seeks to determine whether the taxpayer's acceptance of the observations of the Tax Administration, by means of a rectifying affidavit, implies a waiver of his right to challenge. Finally, it is discussed how the Supreme Court's criterion violates the taxpayer's right to defense and the amparo action is presented as a possible remedy. The development of the legal report is based on the interpretation of our tax regulations, as well as the use of jurisprudence and doctrine.
This report analyzes Cassation No. 03158-2022 LIMA, in which the Supreme Court established as a binding precedent the impossibility of challenging an assessment resolution issued at the end of the audit procedure, when the taxpayer has filed a rectifying affidavit in which the observations of the Tax Administration are included. In this sense, the report seeks to determine if the referred precedent is in accordance with our tax legislation, i.e., if the taxpayer may or may not challenge an assessment resolution, even though in the audit procedure he filed a rectifying affidavit including the observations issued by the Tax Administration. For this purpose, the report has been divided into four sections. Firstly, it deals with the figures of the affidavit and the determination resolution as acts of determination. Secondly, it is analyzed whether only assessment resolutions containing objections can be challenged. Thirdly, it seeks to determine whether the taxpayer's acceptance of the observations of the Tax Administration, by means of a rectifying affidavit, implies a waiver of his right to challenge. Finally, it is discussed how the Supreme Court's criterion violates the taxpayer's right to defense and the amparo action is presented as a possible remedy. The development of the legal report is based on the interpretation of our tax regulations, as well as the use of jurisprudence and doctrine.
Link to repository: http://hdl.handle.net/20.500.12404/28356
Discipline: Derecho
Grade or title grantor: Pontificia Universidad Católica del Perú. Facultad de Derecho.
Grade or title: Abogado
Juror: Chau Quispe, Lourdes Rocío; Durán Rojo, Luis Alberto; Villanueva Gutiérrez, Walker
Register date: 30-Jul-2024
This item is licensed under a Creative Commons License