Browsing Núm. 76 (2019) by Author "Casma Rocha, Julio César"
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El control de convencionalidad en sede administrativa: un mecanismo para la defensa de los contribuyentes
Loayza Jordán, Fernando; Casma Rocha, Julio César (Pontificia Universidad Católica del PerúPE, 2019-08-31)With the sentence 04293-2012-PA/TC, the Constitutional Court revoked the binding precedent that validated the application of a constitutionality control by the administrative jurisdiction. Thus, taxpayers face a situation ...