Bibliographic citations
Cañihua, J., (2017). Límites y restricciones de la responsabilidad solidaria del representante legal de las personas jurídicas en el Perú. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/770
Cañihua, J., Límites y restricciones de la responsabilidad solidaria del representante legal de las personas jurídicas en el Perú. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/770
@misc{sunedu/3042078,
title = "Límites y restricciones de la responsabilidad solidaria del representante legal de las personas jurídicas en el Perú.",
author = "Cañihua Flores, Junior Octavio",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The legal representative of a Person Juridical in his quality of subject of rights, should have the necessary means and tools legal for the exercise of the defense, this emeritus of due process and application of security juridical, being thus, in the content of the article 16 of the TUO of the Tax Code has in its content presumptions for the attribution of the responsibility solidary of legal representative of the person juridical, to find a inequality between the legal means of defense (content of due process), and affect to presumption of legality or innocence (content of security juridical), in consequence, It is necessary to establish how to overcome the described affectation, from a perspective of protection of fundamental rights, theories that accompany the positive order, and finally based on the facts or reportsn by which the tax administration through SUNAT (three-dimensional position), culminating the above and demonstrated the affectation was determined by means of the hypothesis the probable overcoming of the proposed problem by means of the enforcement of norms on limits and restrictions in the application of the responsibility solidary of the Legal representatives, from this set of premises in the research the analysis was based on theories based on law, administrative jurisprudence on then part of the Tax Court and interviews with teachers knowledgeable about the different subjects developed, finally with all that input is as a result of Investigation the proposal of a PRELIMINARY DRAFT LAW OF MODIFICATION AND EXTENSION OF ART. 16 OF THE TUO OF THE TAX CODE, with which I consider the alternative improvement to overcome the problematic exposed.
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