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Jiménez, A., (2022). Informe Jurídico sobre la Resolución del Tribunal No. 1975-2- 2021 [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/22977
Jiménez, A., Informe Jurídico sobre la Resolución del Tribunal No. 1975-2- 2021 []. PE: Pontificia Universidad Católica del Perú; 2022. http://hdl.handle.net/20.500.12404/22977
@misc{renati/531354,
title = "Informe Jurídico sobre la Resolución del Tribunal No. 1975-2- 2021",
author = "Jiménez Vereau, Alejandro Enrique",
publisher = "Pontificia Universidad Católica del Perú",
year = "2022"
}
Title: Informe Jurídico sobre la Resolución del Tribunal No. 1975-2- 2021
Authors(s): Jiménez Vereau, Alejandro Enrique
Advisor(s): Viacava Paredes, Gloria María
Keywords: Tribunales constitucionales--Perú; Mora (Derecho)--Legislación--Perú; Intereses--Legislación--Perú
OCDE field: https://purl.org/pe-repo/ocde/ford#5.05.01
Issue Date: 8-Aug-2022
Institution: Pontificia Universidad Católica del Perú
Abstract: En el presente informe se analiza como deben ser aplicados los intereses moratorios durante
el trámite del proceso contencioso administrativo utilizando como base el derecho al plazo
razonable y la finalidad de los intereses moratorios. De ese modo, inicialmente se abordarán
los conceptos de derecho al plazo razonable e intereses moratorios tributarios al amparo de
los diversos pronunciamientos por parte del Tribunal Constitucional.
En concordancia con ello y teniendo en cuenta los conceptos desarrollados inicialmente se
analizará la liquidación de intereses moratorios propuesta por el Tribunal Fiscal en la
Resolución No. 1975-2-2021.
This report analyzes how late payment interest should be applied during the administrative litigation process based on the right to reasonable time and the purpose of late payment interest. Thus, initially, the concepts of the right to reasonable time and tax interest in arrears will be addressed under the protection of the various pronouncements made by the Constitutional Court. In accordance with this and taking into account the concepts initially developed, the liquidation of delinquent interest proposed by the Tax Court in Resolution No. 1975-2-2021 will be analyzed.
This report analyzes how late payment interest should be applied during the administrative litigation process based on the right to reasonable time and the purpose of late payment interest. Thus, initially, the concepts of the right to reasonable time and tax interest in arrears will be addressed under the protection of the various pronouncements made by the Constitutional Court. In accordance with this and taking into account the concepts initially developed, the liquidation of delinquent interest proposed by the Tax Court in Resolution No. 1975-2-2021 will be analyzed.
Link to repository: http://hdl.handle.net/20.500.12404/22977
Discipline: Derecho
Grade or title grantor: Pontificia Universidad Católica del Perú. Facultad de Derecho.
Grade or title: Abogado
Juror: Sheppard Castillo, Karen; Dunin-Borkowski, Katarzyna
Register date: 8-Aug-2022
This item is licensed under a Creative Commons License