Núm. 66 (2023)
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Errores probatorios en materia tributaria
(Pontificia Universidad Católica del PerúPE, 2023-08-16)The aims of this paper are: (i) at a conceptual level, to present a typology (not exhaustive) of evidentiary errors that usually occur in tax proceedings and processes in Peru, grouped according to the stages of the ... -
Reflexiones sobre la posición del Tribunal Constitucional peruano respecto a los intereses moratorios en materia tributaria
(Pontificia Universidad Católica del PerúPE, 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 ... -
La regulación del Cannabis Medicinal en el Perú
(Pontificia Universidad Católica del PerúPE, 2023-08-16)The article develops the current regulatory framework for Medical Cannabis in Peru. At first, it presents and develops certain key concepts to understand the medicinal properties of Cannabis and its components. Subsequently, ... -
El back charge en los contratos de construcción. Su configuración en la praxis transaccional internacional
(Pontificia Universidad Católica del PerúPE, 2023-08-16)This work addresses, from a legal perspective, a legal remedy specific to construction contracts that has significant practical applicability in contemporary projects: the back charge. Despite its importance, the understanding ... -
Cláusulas escalonadas de solución de controversias: una aproximación a sus principales problemáticas
(Pontificia Universidad Católica del PerúPE, 2023-08-16)The multi-tiered dispute resolution clauses are a very popular type of arbitration agreement nowadays. These clauses provide that, in order to resolve disputes arising out of a contractual relationship, the parties may or ... -
El éxito de trabajar en conjunto: prácticas colaborativas recomendadas al diseñar un contrato de construcción
(Pontificia Universidad Católica del PerúPE, 2023-08-16)The construction industry is highly conflictive and adversarial. Given the existence of clauses that generate an evident imbalance between the parties and where the solutions proposed to result in the benefit of only one ... -
Una revisión de la regulación de Obras por Impuestos en materia de solución de controversias y Dispute Boards
(Pontificia Universidad Católica del PerúPE, 2023-08-16)This article will analyze the current regulation of the mechanism of Obras por Impuestos, specifically, the tools for dispute resolution and will evaluate the possibility of including Dispute Boards as a contribution to ... -
El aftermath de la victoria de David ante Goliat: A propósito de la ejecución de laudos en los arbitrajes entre inversor-Estado
(Pontificia Universidad Católica del PerúPE, 2023-08-16)It is well known that the confrontation in an arbitral procedure to obtain a favorable award implies a strenuous effort by both the parties and their respective legal. Even more in the framework of international arbitration ... -
Inversiones en ambiente a través del mecanismo de Obras por Impuestos
(Pontificia Universidad Católica del PerúPE, 2023-08-16)The Environmental Authority has identified the existence of millions of hectares of degraded ecosystems that provide ecosystem services that need to be recovered. This problem constitutes a natural infrastructure gap that ... -
El Cuarto Pleno Casatorio Civil vs. los Plenos Jurisdiccionales: desencuentros, contradicciones e incertidumbre. Necesitamos un nuevo pleno casatorio sobre la posesión precaria
(Pontificia Universidad Católica del PerúPE, 2023-08-16)The Fourth Casatory Plenary has encountered significant challenges due to the evolving circumstances. Throughout the past decade, a series of Jurisdictional Plenary Sessions have emerged, some of which have addressed issues ... -
El riesgo de financiamiento en la ejecución de infraestructura pública a través de contratos NEC 3 opción F
(Pontificia Universidad Católica del PerúPE, 2023-08-16)The use of standardized contracts in the implementation of public infrastructure projects has marked a milestone in infrastructure investment policies in Peru. Since 2019, New Engineering Contracts (NEC) have been the ones ... -
Contratos Estándares Internacionales de Construcción: apuntes para una eventual regulación de estos modelos en la normativa de Contrataciones del Estado
(Pontificia Universidad Católica del PerúPE, 2023-08-16)As a result of the exposition that Government-to-Govermnet contracts entered into by different Peruvian entities are acquiring, through which a foreign State has been providing specialized technical assistance to the ... -
Razones por las cuales se debe preferir el régimen de contratos de Asociación Público Privada - APP a los Acuerdos de Gobierno a Gobierno - G2G en el Perú
(Pontificia Universidad Católica del PerúPE, 2023-08-16)The success attained in the development of the essential infrastructure for the XVIII Pan American Games and the Sixth Parapan American Games of Lima 2019 has demonstrated a distinct shift in the approach embraced by the ... -
Superando una vieja enemistad: El Principio de Legalidad, la Lex Constructionis y la supletoriedad coactiva en los contratos de Obra Pública
(Pontificia Universidad Católica del PerúPE, 2023-08-16)In this article, the author intends to demonstrate, through specific cases, that the custom in the construction sector (Lex Constructionis) is increasingly immersed in the Public Administration, being recognized as a ... -
Una primera aproximación a los Contratos de Supervisión de Obra en Proyectos Públicos
(Pontificia Universidad Católica del PerúPE, 2023-08-16)The purpose of this paper is to address a first approach to the execution of construction supervision contracts in public projects in Peru mains issues and challenges faced in the execution of construction supervision ... -
Controversias sobre la ampliación de plazo en el marco de la obra pública
(Pontificia Universidad Católica del PerúPE, 2023-08-16)In this paper, the author presents a logbook on the current state of controversies related to requests for extension of time in the framework of public works. Firstly, the general aspects of this legal remedy are explained. ...
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