Search
Now showing items 1-3 of 3
Exportación “regularizada”: ¿Requisito para gozar del drawback? A propósito de la posición emitida por Sunat y el Tribunal Fiscal del Perú
(Pontificia Universidad Católica del Perú, 2019-10-16)
The purpose of this article is to review the position taken by the Peruvian Customs and the Customs Chamber of the Tax Court of Peru related to what should be understood as the “regularization” of an export and ...
“Subjetivando la objetividad”: A propósito de la determinación de las infracciones aduaneras
(Pontificia Universidad Católica del Perú, 2015)
This article addresses the issue referred to the sanctioning power of the State, which is exercised in two areas (penal and administrative) derived from a single power that allows the State to repress behaviors considered ...
Una necesidad imprescindible: Desterrar definitivamente el régimen de responsabilidad objetiva del infraccional aduanero
(Pontificia Universidad Católica del Perú, 2017-04-04)
This paper analyzes the strict liability system surviving in customs infringement procedures, the grounds for its existence or survival and its consequences. Also, the arguments against such system of liability attribution ...