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Reflexiones sobre la posición del Tribunal Constitucional peruano respecto a los intereses moratorios en materia tributaria
(Pontificia Universidad Católica del Perú, 2023-08-16)
The peruvian Constitucional Court established a vinculant precedent about the inaplication of moratorium interest for tax debt due to the administration’s or judge delay in resolving people and companies demand’s. The ...