Análisis del Artículo 159° del Código Tributario: Un Apunte Sobre la Desnaturalización de la Contracautela
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2014
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Pontificia Universidad Católica del Perú
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El presente artículo desarrolla los conceptos de medida cautelar y contracautela, a la luz de lo resuelto por el Tribunal Constitucional y lo establecido por nuestra doctrina, así como los alcances del primero como derecho fundamental y del segundo como requisito de ejecución. De la misma forma, se analiza los alcances de la incorporación del artículo 159° del Código Tributario, mediante Decreto Legislativo N° 1121, y su modificatoria a través de la Ley N° 30230. Finalmente, se propone una posible modificación al mencionado artículo, de conformidad con los fines recaudatorios del Estado y el derecho a la tutela jurisdiccional efectiva de los administrados.
In the first part of the article, a development for the concepts of provisional remedies and real or personal property bond and covering loss and damage, is proposed, under the Constitutional Court and our national doctrine view; as well as the scope of the first as a fundamental right, and second as a condition of execution. On the following part of the paper, the inclusion and the subsequent amendments to the article 159° of Tax Code is exposed, also its scopes and reasons. Finally, a possible modification of the article, that respect state´s raising goals and due process citizens’ right, is proposed.
In the first part of the article, a development for the concepts of provisional remedies and real or personal property bond and covering loss and damage, is proposed, under the Constitutional Court and our national doctrine view; as well as the scope of the first as a fundamental right, and second as a condition of execution. On the following part of the paper, the inclusion and the subsequent amendments to the article 159° of Tax Code is exposed, also its scopes and reasons. Finally, a possible modification of the article, that respect state´s raising goals and due process citizens’ right, is proposed.
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Law, Tax Code, Provisional Remedies, Real Or Personal Property Bond Covering Loss And Damage, Bank Letter Of Guarantee, Real And Personal Warranty, Administrative Litigation, Access To Justice, Due Process, Código tributario, Medida cautelar, Contracautela, Carta fianza bancaria, Garantía real y personal, Proceso contencioso administrativo, Acceso a la justicia, Tutela jurisdiccional efectiva
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Excepto se indique lo contrario, la licencia de este artículo se describe como info:eu-repo/semantics/openAccess