Citas bibligráficas
Coras, K., (2023). SENTENCIA DE CASACIÓN No. 4359-2019-LIMA, sobre la deducción por pérdidas extraordinarias ante la inutilidad de ejercer la acción judicial [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/25673
Coras, K., SENTENCIA DE CASACIÓN No. 4359-2019-LIMA, sobre la deducción por pérdidas extraordinarias ante la inutilidad de ejercer la acción judicial []. PE: Pontificia Universidad Católica del Perú; 2023. http://hdl.handle.net/20.500.12404/25673
@misc{sunedu/3437464,
title = "SENTENCIA DE CASACIÓN No. 4359-2019-LIMA, sobre la deducción por pérdidas extraordinarias ante la inutilidad de ejercer la acción judicial",
author = "Coras Huayllani, Karla Miriam",
publisher = "Pontificia Universidad Católica del Perú",
year = "2023"
}
The objective of this academic work is to elucidate the manifest legal vacuum in subparagraph d) of article 37 of the Income Tax Law (hereinafter, LIR) linked to the evidence that proves extraordinary losses in the commission of a crime such as theft or robbery. For this, first, a legal analysis will be carried out, which will allow us to outline the scope that the Tax Court and the Supreme Court have made of the aforementioned norm regarding the assessment of the evidence presented to support the deduction for extraordinary losses in the determination of Income Tax. Likewise, the scope of the burden of proof and the due diligence of the taxpayer will be studied in the event of an extraordinary loss due to the commission of a crime such as theft or the crime to prove the futility of the judicial action before the requirement of the presentation of the resolution of Prosecutor's file. Finally, the joint assessment of the evidence will be analyzed as a guarantee in the right of due process to determine if the presentation of the complaint and the police file part are necessary to prove the judicial inaction to support its deduction in the determination of the Income Tax. the rent.
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