Bibliographic citations
Huaman, F., Obando, L. (2024). Inaplicación de Intereses Moratorios cuando la Administración Pública excede plazo legal para resolver [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/674983
Huaman, F., Obando, L. Inaplicación de Intereses Moratorios cuando la Administración Pública excede plazo legal para resolver [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/674983
@misc{renati/419836,
title = "Inaplicación de Intereses Moratorios cuando la Administración Pública excede plazo legal para resolver",
author = "Obando Llerena, Lesly Natalia",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The objective of this work is to analyze the ruling of the Constitutional Court No. 03525-2021-PA/TC, which addresses the problem of payment of default interest in cases where there is an excessive delay on the part of the jurisdictional bodies in resolving the controversy, a case that by having a singular vote, is even more attractive and enriching for the present study. We are clear that, currently, it is undeniable that the resolution of cases, even more so in tax matters, due to its very complexity, requires an analysis that takes time; However, as the Constitutional Court points out, this situation is not a justification for the administration, once the legal deadlines established to resolve have been exceeded, to continue accruing default interest to the detriment of taxpayers. For this reason, we consider that, based on this precedent, the Constitutional Court has established a much more equitable legal framework regarding the payment of default interest, protecting the rights of taxpayers against unjustified delays coming from the administration or judicial system. However, what is questionable is that despite having established a constitutional precedent, there has not been a substantive ruling in the instant case and the claim has been declared inadmissible; scenario that has also been replicated by Judge Pacheco in her singular opinion, arguments with which we largely agree, which is why it will be the subject of our analysis.
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