Citas bibligráficas
Bueno, J., (2023). La flexibilización de las reglas preclusorias del Procedimiento Contencioso Tributario [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/10638
Bueno, J., La flexibilización de las reglas preclusorias del Procedimiento Contencioso Tributario [Tesis]. PE: Universidad Privada Antenor Orrego - UPAO; 2023. https://hdl.handle.net/20.500.12759/10638
@mastersthesis{renati/380453,
title = "La flexibilización de las reglas preclusorias del Procedimiento Contencioso Tributario",
author = "Bueno Arias, Juliana Marina",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2023"
}
The purpose of this investigation was to analyze the validity of the relaxation of the preclusive rules of the tax litigation procedure when an appeal reveals circumstances of an improper debt. The study was carried out from the methodology of legal dogmatics, under a non-experimental design and at a descriptive and explanatory level, and we used the technique of bibliographic analysis, documentary analysis and content analysis. In order to solve the research problem, the general objective was to determine if it was valid to relax the preclusive rules of the tax litigation procedure when an appeal reveals circumstances of an improper debt, for this we identified the circumstances of an improper debt invoked in the jurisprudence of the Peruvian Tax Court frequently, then we examine those principles that support the validity of the relaxation of the preclusive rules of the contentious tax procedure when an appeal reveals circumstances of an improper debt, and finally we analyze if it was valid to relax the preclusive rules of the contentious tax procedure when an appeal reveals circumstances of an improper debt during the review of the claim and appeal resource. It was concluded that within the framework of the Constitutional State of Law and the principles of law, it is valid to make the preclusive rules of the Peruvian tax litigation procedure more flexible, with special reference to the extemporaneous claim and appeal, when an appeal reveals circumstances of an improper debt and the foundation is the principle of material truth and the flexibility of forms. In addition, the legal practice of flexibility in the analysis carried out by the authority in charge of resolving within the tax litigation procedure will be encouraged, even more so taking into account that these two principles that are proposed as a foundation come from the constitutional principle of due process or the right to a fair process, as well as its recognition in Administrative Law.
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