Bibliographic citations
Baca, R., (2021). Informe sobre Resolución del Tribunal Fiscal N° 07222-3-2018 recaída en el expediente N° 13187-2014 [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/20104
Baca, R., Informe sobre Resolución del Tribunal Fiscal N° 07222-3-2018 recaída en el expediente N° 13187-2014 []. PE: Pontificia Universidad Católica del Perú; 2021. http://hdl.handle.net/20.500.12404/20104
@misc{renati/532758,
title = "Informe sobre Resolución del Tribunal Fiscal N° 07222-3-2018 recaída en el expediente N° 13187-2014",
author = "Baca Balarezo, Romina Giulliana del Rosario",
publisher = "Pontificia Universidad Católica del Perú",
year = "2021"
}
This report analyzes the provisions of the Resolution of the TF (hereinafter TF) dated September 21, 2018, corresponding to file No. 13187-2014 that resolved Appeal filed by the company Albis SA- Boticas Arcángel (hereinafter the company) against the Determination Resolutions issued by contributions to the EsSalud tax regime and Fine Resolutions. The instruments used to carry out the analysis of the resolution were the rules applicable to the specific case, the doctrine and labor jurisprudence. In conclusion, without prejudice to agreeing on the final result of the TF, it is found that the latter had to developped in its resolution an argument focused on the labor content (doctrinal and jurisprudential), in order to correctly support its pronouncements on substantive labor standards. Likewise, the TF loses sight of the opportunity to declare the denaturing of non-remunerative concepts applying the principle of primacy of reality in the simulation cases in this case. Finally, the need to activate the general rule of collaboration and cooperation, established in the General Law of Administrative Procedures (hereinafter LGPA) between SUNAT and SUNAFIL, is identified, in order to ensure the correct normative interpretation of labor standards and carry out joint actions of supervision and inspection to ensure compliance with labor obligations.
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