Browsing Núm. 66 (2023) by Subject "Valoración probatoria"
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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 ...