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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 ...
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 ...