Citas bibligráficas
Carrión, R., (2022). Informe Jurídico sobre la Resolución del Tribunal Fiscal No. 4968-1-2020 [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/23069
Carrión, R., Informe Jurídico sobre la Resolución del Tribunal Fiscal No. 4968-1-2020 []. PE: Pontificia Universidad Católica del Perú; 2022. http://hdl.handle.net/20.500.12404/23069
@misc{sunedu/3214590,
title = "Informe Jurídico sobre la Resolución del Tribunal Fiscal No. 4968-1-2020",
author = "Carrión Tapahuasco, Regina Agustina",
publisher = "Pontificia Universidad Católica del Perú",
year = "2022"
}
This report analyzes the legal problems identified in Tax Court Resolution No. 4968-1-2020, which are derived from the exercise of the Tax Administration's taxable event characterization faculty, regulated in the first and last paragraph of Rule XVI. Thus, it will be sought to determine whether SUNAT really applied its characterization faculty to the case, which involves three corporate transactions that would simulate a transfer of shares. Likewise, Likewise, it will be analyzed whether even in the case of transactions recharacterized as alienation, the tax debt was adequately determined, and the withholding agent responsible to pay it was identified. Considering the arguments set forth in the Resolution analyzed, the legislation, jurisprudence and doctrine, it is concluded that the characterization faculty was not applied in this case, but rather the criteria of the General Anti-avoidance Rule. Likewise, it is concluded that the tax debt was not adequately assessed and the withholding agent responsible for the payment of the tax debt was not correctly identified.
IMPORTANTE
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