Bibliographic citations
Niño, S., (2023). Informe Jurídico sobre la Sentencia del Tribunal Constitucional recaída en el Expediente No. 03525-2021-PA/TC [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/25493
Niño, S., Informe Jurídico sobre la Sentencia del Tribunal Constitucional recaída en el Expediente No. 03525-2021-PA/TC []. PE: Pontificia Universidad Católica del Perú; 2023. http://hdl.handle.net/20.500.12404/25493
@misc{renati/26808,
title = "Informe Jurídico sobre la Sentencia del Tribunal Constitucional recaída en el Expediente No. 03525-2021-PA/TC",
author = "Niño de Guzmán Velásquez, Samantha Sofía",
publisher = "Pontificia Universidad Católica del Perú",
year = "2023"
}
This report analyzes the ruling issued by the Constitutional Court in Case N° 03525- 2021-PA/TC, in which it declared the amparo lawsuit filed by Maxco S.A., regarding the unconstitutionality of the collection of late payment interest by the administrative tax entity, inadmissible and issued a substantive and procedural rule in this regard. This report analyzes the Constitutional Court's decision and whether the administrative litigation process was a specific and equally satisfactory remedy for the specific case as the amparo process. For this purpose, the Constitutional Procedural Code and Law N° 27584, Law that Regulates the Contentious-Administrative Process, are applied. Likewise, this report will analyze the constitutionality of the procedural rule established by the Constitutional Court, and whether or not it violates the effective jurisdictional protection of the plaintiffs.
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