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Entrevista a Lourdes Chau Quispe: Reflexiones y perspectivas en torno a las reformas tributarias en materia de procedimientos y procesos judiciales tributarios
(Pontificia Universidad Católica del Perú, 2014)
In this interview, Dr. Chau shares some ideas about the tax reforms of the past two years and their implementation. In this way, the interview addresses the news that brought the introduction of partial audits, individual ...
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 ...
El civil law frente al precedente judicial vinculante: diálogos con académicos de América Latina y Europa
(Pontificia Universidad Católica del Perú, 2021-11-25)
This paper addresses binding judicial precedent. The semi- structured interview was used as a methodology for execution and a total of thirty-two academics, from ten countries in Latin America and Europe, participated of ...
Fuentes del Derecho y precedentes constitucionales: encuentros y desencuentros en el sistema de justicia del Perú
(Pontificia Universidad Católica del Perú, 2022-05-25)
The paper explores the tensions raised within the Peruvian justice system between different legal sources due to the incorporation of binding constitutional precedent. The Peruvian legal system is ascribed to the family ...
El Cuarto Pleno Casatorio Civil vs. los Plenos Jurisdiccionales: desencuentros, contradicciones e incertidumbre. Necesitamos un nuevo pleno casatorio sobre la posesión precaria
(Pontificia Universidad Católica del Perú, 2023-08-16)
The Fourth Casatory Plenary has encountered significant challenges due to the evolving circumstances. Throughout the past decade, a series of Jurisdictional Plenary Sessions have emerged, some of which have addressed issues ...
Los procesos de titulización de activos: Comentarios al precedente de observancia obligatoria emitido por la superintendencia del mercado de valores
(Pontificia Universidad Católica del Perú, 2022-12-15)
Recently, in Peru, the SMV has issued a Mandatory Precedent in which some aspects referring to two securitization trusts have been questioned. This is because, from the SMV’s point of view, the securities issued against ...
Los precedentes en nuestro ordenamiento jurídico: su regulación y emisión en materia tributaria
(Pontificia Universidad Católica del Perú, 2013)
Binding precedents are a tool that not only sustains legal certainty and the right to equality,but also is a unifying path between substantial criteria that is to be applied on similar cases. Even though several jurisdictional ...
La suspensión de labores por caso fortuito y fuerza mayor: análisis legal y casuístico
(Pontificia Universidad Católica del Perú, 2016)
This article addresses the theme referred to the remedies of the suspension of work by reason of fortuitous event or force majeure. Through an analysis of the current legislation in the subject and administrative precedents, ...
Fallos Judiciales, ¿Violan los Principios Regulatorios?
(Pontificia Universidad Católica del Perú, 2015)
En noviembre del 2014, el Cuarto Juzgado Especializado en lo Contencioso Administrativo dispuso que OSINERGMIN dé cumplimiento a la Resolución de la Sala Contencioso Administrativa Transitoria de la Corte Superior de ...
Consideraciones sobre el Precedente
(Pontificia Universidad Católica del Perú, 2016)
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 ...