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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 ...
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 ...