THĒMIS-Revista de Derecho
URI permanente para esta comunidadhttp://54.81.141.168/handle/123456789/183744
ISSN: 1810-9934
e-ISSN: 2410-9592
THĒMIS-Revista de Derecho, publicada desde el año 1969, es la primera revista de Derecho editada por estudiantes de la Pontificia Universidad Católica del Perú, a su vez, es considerada como una publicación de gran prestigio y es el principal producto de la Asociación Civil THĒMIS.
Actualmente se encuentra oficialmente indizada en Latindex y Clase, sistemas de información de la Universidad Nacional Autónoma de México (UNAM), y en Dialnet, catálogo de la Universidad de La Rioja, España. Asimismo, está presente en JournalTOCs, Bielefeld Academic Search Engine, Ebsco, vLex y, últimamente, en la red académica ExpressO y Escholastica. Por lo tanto los estándares académicos y calidad editorial de nuestra revista se encuentran certificados internacionalmente.
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Ítem Texto completo enlazado Los alegatos en el nuevo proceso laboral(Pontificia Universidad Católica del Perú, 2014) Vinatea Recoba, LuisThe New Labor Procedure Act has generated many changes in the structure of the labor process itself: It has turned from being written and unfocused to become now an oral and concentrated one. As a consequence, there's only once chance for convincing the Judge.This article covers the strategy to be followed in this new process, from the strategy itself to the allegations, in order to generate certainty in the judge whom will solve the case.Ítem Texto completo enlazado Principales inclusiones, y modificaciones generales y patrimoniales al Libro X: Derecho Internacional Privado(Pontificia Universidad Católica del Perú, 2014) Delgado Barreto, CésarInternational Private Law has gone through several changes and modifications, in step with the globalization phenomenon, for whichthe relations between citizens of different countries have become more frequent and complex. In that regard, it is necessary to ask how International Private Law should react tobe in accordance with the new scenarios.In this article, the author examines the general and patrimonial aspects of International Private Law that he considers must be redefined, comparing the current dispositions of the Peruvian Civil Code with international regulations and national reform projects, and introducing a modification proposal for each topic.Ítem Texto completo enlazado La inafectación al Impuesto a la Renta del financiamiento no reembolsable que otorga el fondo de inversiones en telecomunicaciones(Pontificia Universidad Católica del Perú, 2013) Aráoz Villena, Luis Alberto; Neira Rivadeneira, VictoriaInvestment in the telecommunications public service is one of the priorities of the Peruvian Administration, especially in those areas of the country in which the placement of capitalis not attractive for entrepreneurs. Now, does the Administration pretend to tax it with the Income Tax? In this article, the authors analyze the Income Tax Law and the assumptions that it establishes, for the purposes of determining if such investment is taxed with this tribute or not.Ítem Texto completo enlazado Due diligence laboral: Herramienta imprescindible en las fusiones y adquisiciones(Pontificia Universidad Católica del Perú, 2014) Tsuboyama Shiohama, LilianaPresently, labor audit, also known as labor due diligence, is a very important tool used in theprocess of merges and acquisitions. According to the results obtained, negotiations on the final price of the merge or acquisition will depend on it.In the present article, the author explains the procedure, emphasizing the importance that its correct application might have in any merger or acquisition process, being adetermining factor for the process’ success.Ítem Texto completo enlazado Apuntes introductorios a la pretensión de nulidad de negocio jurídico desde la perspectiva civil: Análisis crítico de la posición del Quinto Pleno Casatorio Civil respecto de la impugnación de negocios colegiales asociativos(Pontificia Universidad Católica del Perú, 2014) Campos García, Héctor AugustoIn August 2014, the Peruvian Supreme Courten acted the Fifth Civil Cassation Plenary, which establishes that any challenging madeto an associative agreement must be realized through the procedure referred to in the article92 of the Peruvian Civil Code. The comments and criticisms to this decision have not beenfew, considering the complexity of the theme discussed in the aforementioned decision.In this context, with the present article the author realizes a thorough critique of such Cassation Plenary. Based on the analysis of civil and procedural legal concepts, he reaches a conclusion: That the plenary decision, besides of having multiple legal errors, won't accomplish its purpose.Ítem Texto completo enlazado Parte subjetivamente compleja, indivisibilidad y anulabilidad por incapacidad relativa: la norma más oscura del código civil también cumple treinta años (¿y dice adiós?)(Pontificia Universidad Católica del Perú, 2014) León Hilario, Leysser L.The Peruvian Civil Code commemorates its thirty years of existence. Some of its rules’content is clear, while some other rules are –in the words of the author– dark andquestionable. One of these controversial rules in its meaning and application is that contained in article 226 of the Code, relatedwith a person’s legal capacity.In this article, the author makes a historical and comparative analysis of such article, to then approach the problems contained in it, contrasting their role in the current social reality and verifying if such figure is still useful in our legal system.Ítem Texto completo enlazado El principio de no discriminación contenido en la Decisión 578 de la Comunidad Andina de Naciones y las rentas de capital(Pontificia Universidad Católica del Perú, 2013) Tartarini Tamburini, TulioDiscrimination concerning taxpayers is often found in every tax system, which allows double tax burden to happen. It is for this reason that agreements such as the Double Taxation conventions and the Andean Community Resolution 578 arise, which refer to the non discrimination principle. In the following article, the author proposes a new way to interpret this non-discrimination principle contained in the Andean Community Resolution 578, analyzing Peru's context and legislation in order to determine how to solve this problem when, for example, there is a differentiated treatment and a consequent unfair taxation to those who domicile abroad.Ítem Texto completo enlazado Mesa Redonda: Felicidad y Educación Legal(Pontificia Universidad Católica del Perú, 2014) Schudson, Charles; Mastro Puccio, Fernando del; Mejía, TeresaIn recent decades, a series of studies have demonstrated that lawyers present high suicide, alcoholism and divorce rates, even higher than those corresponding to other professionals. Law students and lawyers are now ranking highest in all of this statistics.It’s on that basis, and considering that the search for wellness is fundamental for every person’s health, the rapporteurs expose the relation between happiness and legal education nowadays, concluding that it is necessary to reconsider the way in which Lawis taught in today’s world.Ítem Texto completo enlazado Derechos sobre bienes y el numerus clausus(Pontificia Universidad Católica del Perú, 2014) Mejorada Chauca, MartínAt every moment, persons are in contact withg oods that serve to satisfy the different needsencountered in daily life. Since the relations between persons and goods are an importantmatter, it is basic to understand the area of Civil Law that regulates them: the Rights inRem. However, we find that, from the relations that a person may establish with goods, notall of them are considered to be part of sucharea, but only a limited number.In this article, the author proposes to abandon the idea that the only Rights in Rem are the ones expressly set as them by the law, reminding that the persons themselves are the ones that can make the best decision about which relation is more convenient for them to establish with a good, since the interest that wants to be satisfied depends on each person.Ítem Texto completo enlazado Corrección del concepto de unidad migratoria familiar en el procedimiento de llamado de familia en el Perú (a propósito del matrimonio entre personas del mismo sexo)(Pontificia Universidad Católica del Perú, 2014) Casas, Orlando de lasThe concept of family call embraces a migratory alternative that allows a foreigner to stay in another country with his or her spouse. Taking into account Peru’s legal framework, it is possible to ask if a foreigneris able to appeal to the family call if he or she is married to a person of the same sex? Wouldit be legitimate to recognize a foreign law thatallows same sex marriages?In the following paper, the author answers these and other questions, analyzing concepts such as family, public order, collective morality and familiar migratory unit that are acknowledged in our legal system by appealing, furthermore, to the weighting testof principles in collision.