Bibliographic citations
Rebaza, T., Carnero, K. (2024). Análisis de la Casación N° 546-2022 respecto del principio de verdad material en la admisión de la prueba extemporánea [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/675022
Rebaza, T., Carnero, K. Análisis de la Casación N° 546-2022 respecto del principio de verdad material en la admisión de la prueba extemporánea [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/675022
@misc{renati/419874,
title = "Análisis de la Casación N° 546-2022 respecto del principio de verdad material en la admisión de la prueba extemporánea",
author = "Carnero Dominguez, Karito Itamar",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
Administrative law is a field of law that regulates the connection between the entities of the public administration and the administered, which is of vital importance for the legal system of all countries in the rule of law. This, in turn, has ruling principles, which become the parameters and guidelines that govern the actions of the administration in its interrelation with the citizens. In the administrative litigation process, it is observed that the facts are not consistent between the principle of material truth and the admission of extemporaneous evidence, a question that is clarified in the Cassation, which is established as a binding precedent and source of the administrative procedure, as established in Article II of the Preliminary Title of the TUO of Law No. 27444, by determining the obligation of the tax administration to act the means of proof that allow to achieve the material truth even if they are presented outside the term established by the applicable regulations. In this sense, the binding precedent has its origin in the administrative tax law regarding the performance of extemporaneous evidentiary means, but by extrapolating the pronouncement also nourishes the general administrative law to reaffirm them as an excellent guide for public entities. Thus, at the end of the work we were able to demonstrate that it is a serious problem for both branches of law because, although the TUO of Law No. 27444 does not allow preclusion, it is also applied arbitrarily.
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