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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 ...
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 ...
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 ...