IUS ET VERITAS. Núm. 50 (2015)

URI permanente para esta colecciónhttps://hdl.handle.net/20.500.14657/183694

Tabla de Contenido

Editorial

Editorial Feijóo Cambiaso, Raúl Humberto; 19-20

Presentación

Presentación Hostia Cardeña, Augusto Tomás; 21

Artículos

Del derecho natural al bienestar social: principios teóricos y aplicaciones prácticas Epstein, Richard A; 23-46

Reglas de responsabilidad: Una taxonomía económica Dari-Mattiacci, Giuseppe; Parisi, Francesco; 48-71

La fuerza obligatoria del Contrato Ghestin, Jacques; 72-84

¿Cómo proteger jurídicamente al ser humano si se ignora su estructura existencial? Fernández Sessarego, Carlos; 86-103

Leibniz, la Ciencia y el Código Civil Escobar Rozas, Freddy; 104-124

Garantía Mobiliaria sobre Créditos Mejorada Chauca, Martin; 126-133

Pago de la Prima y Subsistencia del Contrato de Seguro Ortega Piana, Marco Antonio; 134-152

Comparando la Norma Anti-elusiva General de la Ley del Impuesto a la Renta con la Doctrina de Abuso de Derecho del Civil Law (Parte I) Prebble, Zoë; Prebble, John; 154-173

La Transformación del Derecho Moderno y su incidencia en la concepción del Derecho Tributario Durán Rojo, Luis Alberto; 174-203

Imputación penal de las personas jurídicas frente al fenómeno de la criminalidad organizada Luggren, Rosana Elizabeth; Oroño, Néstor Antonio; 204-215

Lavado de Activos provenientes del Delito Tributario Caro Coria, Dino Carlos; 216-232

Corrupción y Arbitraje: A propósito de las Reglas IBA sobre conflictos de intereses Ezcurra Rivero, Huáscar; 234-239

Apuntes sobre la causal de anulación de laudos por materia no arbitrable, y su invocación de oficio Arrarte Arisnabarreta, Ana María; 240-255

La Regulación de la Asistencia Financiera Ferrero Alvarez-Calderón, Guillermo; Guarniz izquierdo, Antonio; 256-272

Exploración minera, compañías mineras junior y aspectos a tomar en cuenta para su promoción Torres Alvarez, Hernán; 274-291

Las opiniones consultivas de la Corte Interamericana en el control de convencionalidad Sagüés, Néstor Pedro; 292-297

El cambio de sexo y su inscripción en el registro de Identidad Personal. El cambio que el Tribunal Constitucional no se atrevió a aprobar Eguiguren Praeli, Francisco José; 298-312

El rango de los Tratados sobre Derechos Humanos Montoya Chávez, Victorhugo; Feijóo Cambiaso, Raúl; 314-343

Sobre cuándo se inicia un proceso Priori Posada, Giovanni F; 344-351

Medidas Temporalessobre el Fondo(**) Su particularidad en el sistema procesal peruano y su necesaria adecuación como Medida Autosatisfactiva Salas Villalobos, Sergio; 352-367

Concepto y Régimen Jurídico del Servicio Público en el Ordenamiento Público Peruano Huapaya Tapia, Ramón; 368-397

Arbitraje Laboral Potestativo como Final Offer Arbitration Velásquez Meléndez, Raffo; 398-407

Puntos de Vista

Incidencia Tributaria del Mercado Integrado Latinoamericano: Alcances y Propuestas Maruy, Camilo; Aroca, Felipe; Torretti, Eduardo; Villaseñor-Tadeo, Guillermo; 408-422

Entrevistas

El Panorama de la Minería en el Perú. Entrevista a Hernán Torres Alvarez y Sergio Cueva Chauca Cueva Chauca, Sergio; Hostia Cardeña, Augusto; 424-432

Trabajo de Investigación

El mito de la capacidad contributiva: Breves comentarios sobre la regulación actual del Impuesto a la Renta de Personas Naturales y una propuesta a futuro Meneses Morales, Indhira; Napán Zamora, Johanny Mayte; Valverde Casas, Nicolás Alejandro; 434-449

Explorar

Mostrando 1 - 20 de 27

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Apuntes sobre la causal de anulación de laudos por materia no arbitrable, y su invocación de oficio
(Pontificia Universidad Católica del Perú, 2015) Arrarte Arisnabarreta, Ana María
This paper analyzes mainly the figure of the annulment of an arbitratien award for having ruled on a non-arbitrable matters and the power of judges to invoke this ground of trade. With that purpose , this paper also consider some important legal concepts as the nullity, the arbitrability and public order as well as the Peruvian Arbitration Act and the grounds for annulment of awards which is expected.
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Arbitraje Laboral Potestativo como Final Offer Arbitration
(Pontificia Universidad Católica del Perú, 2015) Velásquez Meléndez, Raffo
This article explains how it was formed and shaped the Facultative Labour Arbitration optional by the judgments of the Constitutional Court, in order to that the workers or the employer may resort and request the initiation of arbitration which their counterpart must be submitted obligatorily, without previous arbitration clause or agreement. the constitutional system requires that the labor arbitration has to be an alternative mechanism to the negative response of the previous negotiations.
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El cambio de sexo y su inscripción en el registro de Identidad Personal. El cambio que el Tribunal Constitucional no se atrevió a aprobar
(Pontificia Universidad Católica del Perú, 2015) Eguiguren Praeli, Francisco José
In this article, the author tries to clarify various aspects of the fundamental right to Personal identity, this with regard to a recent sentence by the Peruvian Constitutional Court which dismissed the claim of a citizen to register in the National Registry of Identification and Civil status his sex change. Also, the autor analyze the arguments that the Court used to make this decision, as well as also used by two of its judges who expressed their disagreement through unique votes. it is point outs that in Peru, as in other countries, there isn’t a law regulating to the registration of sex change. However, for the author this should not limit the Constitutional Court to approve this change.
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¿Cómo proteger jurídicamente al ser humano si se ignora su estructura existencial?
(Pontificia Universidad Católica del Perú, 2015) Fernández Sessarego, Carlos
The author makes a critical analysis of how over time it has tried to find the subject of study of Law and how it is distinguished from other beings that make up the universe. t hus the rational dimension of man has passed his ontological analysis as being in itself which makes it unique and spirit as the arrangement will be co-existential seeking protection for the same freedom he has. Finally, the author focuses on the own “freedom” of man and of which the other rights it has.
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Comparando la Norma Anti-elusiva General de la Ley del Impuesto a la Renta con la Doctrina de Abuso de Derecho del Civil Law (Parte I)
(Pontificia Universidad Católica del Perú, 2015) Prebble, Zoë; Prebble, John
This paper compares the general anti-avoidance rule of incometax law with the Civil Law doctrine of abuse of law (Rechtsmissbrauch, abusde droit) in eight jurisdictions: Germany, Croatia, New Zealand, Australia, France, the e uropean u nion, the u nited s tates and the United Kingdom. The paper addresses the statutory and judge-made general anti-avoidance rules in these jurisdictions and deals with the core concept of avoidance an on how these eight jurisdictions either frustrate avoidance or allow it.
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Concepto y Régimen Jurídico del Servicio Público en el Ordenamiento Público Peruano
(Pontificia Universidad Católica del Perú, 2015) Huapaya Tapia, Ramón
The author proposes a review of the different experiences relating to public services of economic content, both nationally and internationally, and then he analyze its concept and legal framework in national law. to this end, he reviews therecent literature on the subject, the constitutional basis and the relevant case law in order to offer his concept of Guarantor state , linked to the role and concept of public service in the peruvian legal system.
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Corrupción y Arbitraje: A propósito de las Reglas IBA sobre conflictos de intereses
(Pontificia Universidad Católica del Perú, 2015) Ezcurra Rivero, Huáscar
In recent decades the arbitration has undergone extensive development in the Peru. However, this did not mean the absence of corruption in the arbitral proceedings. in this article the author points out some examples in which corruption manifests itself within them. Also, possible solutions are addressed with particular emphasis on competition, and its necessary condition: information. On this last, the iBA rules acquire special relevance for the resolution of conflicts of interest.
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Del derecho natural al bienestar social: principios teóricos y aplicaciones prácticas
(Pontificia Universidad Católica del Perú, 2015) Epstein, Richard A.
Many common accounts of natural law understand it in opposition to modern social welfare theory. Contrary to that wisdom, this article shows how many of the fixed landmarks of the common law, including its rules on individual autonomy and the definition and acquisition of private property, comport with the natural law tradition. t he modern welfarist positions only emerge through key decisions in nineteen century law, which then help explain the choice among three welfarist positions: Kaldor-Hicks, Pareto and a more rigorous standard that requires pro rata gains among all parties. this essay uses a transaction costs framework to explain the proper deployment of these three rules.
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Editorial. IUS ET VERITAS; Núm. 50 (2015)
(Pontificia Universidad Católica del Perú, 2015) Feijóo Cambiaso, Raúl Humberto
No presenta resumen
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Exploración minera, compañías mineras junior y aspectos a tomar en cuenta para su promoción
(Pontificia Universidad Católica del Perú, 2015) Torres Alvarez, Hernán
The author makes an analysis of the measures to be taken into account to promote mining activities, with special emphasis in the area of exploration as the main activity in the mining industry. Therefore, the present article focuses on everything that made such activity from its main actors to the considerations to take into account in its regulation and the effectiveness of it. Finally the author presents his conclusions focusing on the importance of generating investment and therefore expedition to implement the best mechanisms in the mining sector.
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La fuerza obligatoria del Contrato
(Pontificia Universidad Católica del Perú, 2015) Ghestin, Jacques
The author begins this article focusing on how historically the contract has reached such binding; from its philosophical origins, through his word to a matter of loyalty to Christian morality; to attribute the quality of certainty as contribution to the economy and become an indispensable legal instrument of forecasting for relations between individuals. Finally, in the second part of this article, essential applications mainly include contract between both parties and to third parties, also seeking the role of judge.
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Garantía Mobiliaria sobre Créditos
(Pontificia Universidad Católica del Perú, 2015) Mejorada Chauca, Martin
In this article, author makes a description and analysis of the performance of security interest in credits. in that sense, it is analys the credit as object of security interest. Also, it is analyze the particular process of the creation of this security interest and its opposability to third parties. Finally, there is the process of execution of the foregoing security interest.
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Imputación penal de las personas jurídicas frente al fenómeno de la criminalidad organizada
(Pontificia Universidad Católica del Perú, 2015) Luggren, Rosana Elizabeth; Oroño, Néstor Antonio
Facing the phenomenon of organized crime, the criminal justice system for legal persons is confronted with the need to adapt the theoretical structures in order to provide an answer to the challenges rising from the high degree complexity and volatility, common qualities of the contemporary societies. t he modern legislations claim different solutions, such as the vicarious liability “act like someone else” or “be in someone else’s place”, which allows transferring the responsibility or guilt of a person. t his, among others, is recognized as a dual justice system. It is believed that a specific justice system for legal persons should be reached and, taking into account its peculiarities, make it coexist with the proper system for physical persons.
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Incidencia Tributaria del Mercado Integrado Latinoamericano: Alcances y Propuestas
(Pontificia Universidad Católica del Perú, 2015) Maruy, Camilo; Aroca, Felipe; Torretti, Eduardo; Villaseñor-Tadeo, Guillermo
In the present round table, tax specialists from Peru, Colombia, Chile and Mexico discuss about the tax reforms carried out and outstanding in their respective countries on the tax treatment of capital gain within the framework of the Latin American integrated Market.
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Lavado de Activos provenientes del Delito Tributario
(Pontificia Universidad Católica del Perú, 2015) Caro Coria, Dino Carlos
Although many legal systems criminalizing the laundering of assets derived from a tax crime, in accordance with the principles of the FATF and other international bodies, in this contribution it is argued that the space for the commission of these forms of washing is quite small. insofar as is not acceptable the thesis of the pollution of the total assets of the fraudster, the scale of money laundering is conditioned, as in all cases of laundering, to secure identification, with the minimal evidentiary guarantees of specific goods that come from a previous crime. if this is added to the prescription of tax crime and to the called tax adjustment, it originates the decontamination of the material object, then the scope of these forms of laundering is even more limited. Furthermore, this group of crimes provides a fertileground for strict interpretations, or even restricted, accorded to the objective imputation, as seen for example in the treatment of cases of goods mix.
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Leibniz, la Ciencia y el Código Civil
(Pontificia Universidad Católica del Perú, 2015) Escobar Rozas, Freddy
Yhis article addresses the issue about the differences between the old regulatory bodies and the current Civil Codes. t he author analyzes from the Medieval Period until the present to evidence the change and evolution that made the thinkers to apply the geometric method to Law and how to configure the rules in the Civil Law. Furthermore, it recognizes and analyzes the contributions of e uropean writers and thinkers that promoted the Scientific Revolution of the 17th century, especially the work of the lawyer Gottfried Wilhelm Leibniz.
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Medidas Temporalessobre el Fondo(**) Su particularidad en el sistema procesal peruano y su necesaria adecuación como Medida Autosatisfactiva
(Pontificia Universidad Católica del Perú, 2015) Salas Villalobos, Sergio
This article addresses the temporary measures on the merits, to the author this is a hybrid concept within the Peruvian procedural system. to explain this procedural notion, the author begins alluding to the differentiated tutelage and, within it, the self-help measures; then he refers to the procedural stage where the temporary measures on the merits should be placed and also makes a comparison between precautionary measures and self-help measures to conclude that the temporary measures on the merits must be treated as self-help measures.
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El mito de la capacidad contributiva: Breves comentarios sobre la regulación actual del Impuesto a la Renta de Personas Naturales y una propuesta a futuro
(Pontificia Universidad Católica del Perú, 2015) Meneses Morales, Indhira; Napán Zamora, Johanny Mayte; Valverde Casas, Nicolás Alejandro
This paper aims at analyzing the current regulation of the income Tax of Individuals from a critical point of view of its effects on taxpayers’ ability to pay. Also, it propose a different solution to the current model of taxation in our country, which is found more accordance with the wealth of the taxpayers.
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Las opiniones consultivas de la Corte Interamericana en el control de convencionalidad
(Pontificia Universidad Católica del Perú, 2015) Sagüés, Néstor Pedro
This article discusses the conventionality control according to the jurisprudence of the interamerican Court of Human rights. Particularly, the author analyzes whether advisory opinions, like judgments, constitute the “controlling material” of the conventionality control. in this way, the author presents and discusses theses derived from the referred jurisprudence, to conclude that the interpretative guidelines contained in advisory opinions of the interamerican Court of Human rights constitute the “controlling material” under certain circumstances.
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Pago de la Prima y Subsistencia del Contrato de Seguro
(Pontificia Universidad Católica del Perú, 2015) Ortega Piana, Marco Antonio
This article addresses the issue referred to the remedies of the insurance contract for the non-payment of the premium. t hrough an analysis of the previous and current legislation, the author examines the consequences of the non-payment of the insurance premium in the contractual relationship. By recognizing the protective nature of the legislation in favor of the insured as the weak party, three specific contractual remedies are identified: The suspension of coverage, the termination of the contract and the the extinction of the contractual relationship by inaction of the parties.