(Pontificia Universidad Católica del Perú, 2016) Quintero Serrano, Felipe; Ramírez Torres, Guillermo León
The acquisition of failing companies is a frequent practice in the modern commercial traffic. One of these modalities is to purchase companies immersed in an insolvency proceeding, either through the purchase of the operating business or the purchase of credits in order of its capitalization. The colombian regime insolvency has the tools to enable these type of operations although they do not achieved the desire objective.
(Pontificia Universidad Católica del Perú, 2016) Bendezú Medina, Samuel H.
In this interview, the professor Tom Ginsburg addresses Comparative Law, the conditions for its study, its influence in capitalism, as well as his comparative studies over the constitutions, especially, of Latin American ones. He also addresses the conceptions that societies have about the relationship between Law and society, the moment of the creation of a Constitution, the factors involved in it and the perception of the judges and their decisions.
(Pontificia Universidad Católica del Perú, 2016) Cueva Chauca, Sergio
In this interview, Luis Carlos Rodrigo tells us about the new measures taken by the Government for unlock investments in order to invigorate the economy. Furthermore, he tell us about the participation of new entities in the granting of mining concession, the impact of these new measures in the mining formalization process, the effects of these in the administrative simplification and about relevant aspects uncontemplated by these rules.
(Pontificia Universidad Católica del Perú, 2016) Tarsitano, Alberto
The author expose the key points for future tax codification. He recognize the importance of address the legal principles and the dogmatic taxation developed so far, but he warns that they must be of equal importance the new problems have arisen in the area. In addition, he points out the importance of an improvement in the quality of administrative management for the correct application of Tax Law.
(Pontificia Universidad Católica del Perú, 2016) Casado, María
El presente artículo analiza el rol de los derechos humanos en la disciplina de la Bioética, y asimismo, explica cómo esta disciplina y la democracia están relacionadas. Para ello, la autora primero define la Bioética y describe el contexto de pluralismo en el que surge, luego describe la relación entre ética, moral y Derecho, y finalmente, explica cómo los derechos humanos funcionan como guías en el desarrollo de la Bioética.
(Pontificia Universidad Católica del Perú, 2016) García Toma, Víctor
The article is related to an autonomous constitutional body responsible for the selection, appointment, ratification and dismissal of the judges and prosecutors. Strictly speaking, it exercises a political and administrative function. The first one is understood because, by the rule of the Constitution, it exercises power of institutionalized determination and directs its decisions in accordance with ideological and juridical principles and values provided in said text. The second one is meant to expose a unilateral declaration of will made in the name and representation of the State that produces individual legal effects, immediately.
(Pontificia Universidad Católica del Perú, 2016) Taruffo, Michele
In this article, the author tells us about the precedent along with its characteristics, as well as its role in the law. He tells us, also, about the situation of a precedent ruled by an International Court and its implications in the domestic law of each country. Likewise, he defines what is not a precedent and points us how effective is in the Law. Finally, he points us about the particularity and the universalism in the precedents, then he gave us his final thought of this theme.
(Pontificia Universidad Católica del Perú, 2016) Montero Aroca, Juan
This article deploys Tango along with the lawsuits concerning to whom participated in the elaboration of “La Cumparsita” and its lyrics as a frame of reference for discussing about copyrights and intellectual property. In addition to giving an opinion about the procedure to arrive at the final solution related to the adjudication of the copyrights along its effects of that in each one of the beneficiaries, the author tell us a little bit of the process of creating this musical composition as well as the scope it had during its time.
(Pontificia Universidad Católica del Perú, 2016) Risco Sotil, Luis Felipe del
In this article the author show us the situation of the precarious along the eviction process where they are involved. Likewise, he tell us regarding the cumbersome situation and the null legal certainty that existed about this theme before the emission of the Fourth Civil Cassation Plenaries.After the Plenaries, the author points, were given rules to identify this matterand reach uniforms conclusions by judges, which represents an advance in the predictability of the judicial decisions about the eviction by precarious occupation.
(Pontificia Universidad Católica del Perú, 2016) Atienza Rodríguez, Manuel
In this article, the author analyzes the impact of the Kantian concept of human dignity in the UN Convention on the Rights of Persons with Disabilities. Likewise, the author elaborates a critique of the principle which argues that persons with disabilities’ individual autonomy and capacity to make decisions must be respected, regardless of the particular circumstances of the case, and finally proposes an interpretation of this principle based on the principle of equality.
(Pontificia Universidad Católica del Perú, 2016) Cavero Safra, Enrique
In this article, the author tell us regarding the main function of the consumer protection system, which is to maximize the making good decisions consumption by consumers. Likewise, he tells us about the information asymmetry and how it should be considered, as well as the inequality between a consumer and a seller. To end, he points out the discussion of whom and why would be considered as consumers as well as the effects of this decision.
(Pontificia Universidad Católica del Perú, 2016) Armour, John; Hansmann, Henry; Kraakman, Reinier
This article is the first chapter of the second edition of “The Anatomy of Corporate Law: A Comparative and Functional Approach”, by Reinier Kraakman, John Armour, Paul Davies, Luca Enriques, Henry Hansmann, Gerard Hertig, Klaus Hopt, HidekiKanda and Edward Rock (Oxford University Press, 2009). The book as a whole provides a functional analysis of Corporate (or Company) Law in Europe, the U.S., and Japan. Its organization reflects the structure of Corporate Law throughout all jurisdictions, while individual capitals explore the diversity of jurisdictionalapproaches to the common issues of Corporate Law. In its second edition, the book has been significantly revised and expanded.
(Pontificia Universidad Católica del Perú, 2016) Polo Chiroque, Roberto E.
The investment funds provide an alternative investment mechanism to traditional ones such as banks deposits or the trading of securities, which allows us to obtain profitability as a result of the development of multipleactivities, including commercial ones.Its tax treatment, and particularly in the field of Income Tax, contains severalprovisions that are important to analyze and know in order to understand the tax consequences that generate both for their promoters, for those who administer them and for investors.Being transparent vehicles for tax purposes, the development of its activities at the national level and with the participation of foreign capitals, takes many details that we will explain through this article.
(Pontificia Universidad Católica del Perú, 2016) Rodríguez Lozano, Luis Gerardo; Garza Hernández, Talia
The author makes an inquiry into the evolution of the State as a product of what is known as the Modern State. The study focuses on the historical and legal aspects of the concept of the Rule of Law as a product of the Modern State, in order to analyze the construction and institutionalization of a system of asset liability of the State.
(Pontificia Universidad Católica del Perú, 2016) Castello Illione, Alejandro
This contribution analyzes the role fulfilled by International Labor Standards and, specifically, by social clauses in Free Trade Conventions and Agreements, as a way of preventing social dumping and building a social dimension in the globalization and regionalization of economy. The author offers the case of the MERCOSUR Labor and Social Declaration, issued in 2015, which amends that of the year 1998, studying its contents, legal efficacy and supervision mechanisms. He emphasizes the fact that social charters generally limit themselves to recognizing fundamental or basic labor rights already found in the legislation of the member countries, but which are nonetheless useful for hindering attempts to deregulate or relax social and labor provisions.
(Pontificia Universidad Católica del Perú, 2016) Morón Urbina, Juan Carlos
The author performs an analysis of the power that public entities have, under certain assumptions, to attend their own needs for goods, services and proyects without the need of contracting with private individuals, but using self-provision. The study covers the conditions under which entities can opt for this alternative, the limits that exist for it and the consequences they bring to the effectiveness of the entity’s management. In addition, the author proposes considerations that should be adopted by legislation in the field for greater control and verification of the conditions of effectiveness.
(Pontificia Universidad Católica del Perú, 2016) Zufelato, Camilo
The purpose of this paper is offer to the reader, especially to the foreign reader, an overall picture of the res judicata en the Brazilian civil procedural law, with a special approach (not the only one) in the treatment to this topic by the Procedual Civil Code of 2015. The first part analyses a set of situaciones, quite peculiar actually, of the own authority of the res judicata along its shades; then, secondly, treats classical themes of the objective and subjective limits, and the peculiar regimen of the collective actions of the res judicata. Finally, the main is to analyze the overall profiles of the institute, without stopping in controversies or specifications regarding the perspective of the domestic law.
(Pontificia Universidad Católica del Perú, 2016) Rocha, Sergio André
In this article, the author analyzes the BEPS project of the OECD and its implications in the International Tax Law of Brazil as a potential generator of a new stage in the international taxation. In that sense, he explains the Brazilian international policy, the context that led the signing of conventions and the model that was followed for it. Furthermore, he assesses the importance of the fiscal transparency and the exchange of information, aspects connected with the cooperation and competition.
(Pontificia Universidad Católica del Perú, 2016) Bernales Ballesteros, Enrique
In this article, the author makes a critical analysis of the political regime in the 1993 Constitution. He begins analyzing the institution of the Presidency of the Republic, along with its vices and defects, criticizing the concentration of power in the figure of the President and the authoritarian management of his attributions, characteristics that are meaningless in a republic system. Thus, he concludes with a new vision of the figure of the President of the Republic and his attributions in order to achieve an improvement in the functioning and efficiency of the State, without affecting the democratic balance.
(Pontificia Universidad Católica del Perú, 2016) Ulloa Millares, Daniel Augusto
The Internal Labor Regulations is a rule law that could be created by the employer. In that sense, its position in the system of sources is residual because it can not contravene the government rules nor the collective agreement content. However, case law has considered it many times to assess the validity of a dismissal or the existence of an employment relationship. This article seeks to review these issues and to assess the validity of the rule that regulates it (Supreme Decree 39-91-TR).
