Bibliographic citations
Ruiz, D., (2022). Informe Jurídico de la Sentencia del Tribunal Constitucional No. 00225-2017-PA/TC (Caso Telefónica del Perú S.A.A.) [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/23092
Ruiz, D., Informe Jurídico de la Sentencia del Tribunal Constitucional No. 00225-2017-PA/TC (Caso Telefónica del Perú S.A.A.) []. PE: Pontificia Universidad Católica del Perú; 2022. http://hdl.handle.net/20.500.12404/23092
@misc{renati/534246,
title = "Informe Jurídico de la Sentencia del Tribunal Constitucional No. 00225-2017-PA/TC (Caso Telefónica del Perú S.A.A.)",
author = "Ruiz Quispe, Diana Elsa",
publisher = "Pontificia Universidad Católica del Perú",
year = "2022"
}
The purpose of this Legal Report is to analyze the sense of the decision reached by the majority of the Constitutional Court in Sentence No. 00225-2017-PA/TC Lima (Telefónica del Perú S.A.A. case), in light of the right to reasonable time in the tax litigation procedure. Taking into account the specific case, both the Tax Court and SUNAT have exceeded by far the legal 3 deadlines to resolve the appeals of claim, appeal and compliance; that is, in total more than five years, a period in which the moratorium interests have increased exorbitantly. In order to determine the violation of the right to reasonable time, implicit in the right to due process, we will refer to the four criteria established by the Constitutional Court: 1) the complexity of the matter; 2) the procedural activity or conduct of the individual concerned; 3) the conduct of the public administration; and 4) the consequences that the delay produces in the legal situation of the individual concerned. Along these lines, we maintain that the breach of the reasonable term is determined by analyzing the four criteria mentioned above; in the event of an unjustified delay - as in the case of the judgment under analysis -, the direct consequence will be the nonapplication of the moratorium interest generated since the expiration of the legal term. In addition to this, the exceptions to the rule of exhaustion of prior remedies - such as the risk of irreparability or imminent threat -, which lie in the Constitutional Procedural Code, are also reconsidered in order to access the amparo process, a suitable way for the urgent protection of the affected constitutional rights.
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