El derecho al plazo razonable: Análisis de la actuación del Tribunal Fiscal durante los años 2019 y 2020 conforme a los criterios establecidos por el Tribunal Constitucional
Date
2022-03-24
Journal Title
Journal ISSN
Volume Title
Publisher
Pontificia Universidad Católica del Perú
Abstract
El derecho al plazo razonable constituye un derecho implícito al derecho al debido
procedimiento; siendo que se encuentra reconocido expresamente en tratados
internacionales suscritos por el Perú y de manera implícita en la Constitución.
Si bien el contenido de este derecho fue desarrollado primigeniamente en el ámbito
penal, el Tribunal Constitucional ha establecido que este resulta plenamente aplicable
a los procedimientos administrativos y ha establecido parámetros para determinar su
vulneración: (i) la complejidad del asunto, (ii) la conducta de los administrados, (iii)
la conducta de las autoridades administrativas y (iv) las consecuencias que la demora
produce en la situación jurídica del interesado.
A través del presente trabajo de investigación, se analizará si la actuación del Tribunal
Fiscal en las resoluciones emitidas durante los ejercicios 2019 y 2020 -vinculadas al
derecho al plazo razonable y la inaplicación de intereses moratorios- ha respetado los
parámetros establecidos por el Tribunal Constitucional.
The right to reasonable time constitutes an implicit right to due process; it is expressly recognized in international treaties signed by Peru and implicitly in the Constitution. Although the content of this right was originally developed in the criminal field, the Constitutional Court has established that it is fully applicable to administrative proceedings and it has established parameters to determine its violation: (i) the complexity of the matter, (ii) the conduct of the persons administered, (iii) the conduct of the administrative authorities and (iv) the consequences that the delay produces in the legal situation of the interested party. Through this research work, it will be analyzed whether the actions of the Tax Court in the resolutions issued during the fiscal years 2019 and 2020 -linked to the right to reasonable time and the non-application of late payment interest- have respected the parameters established by the Constitutional Court.
The right to reasonable time constitutes an implicit right to due process; it is expressly recognized in international treaties signed by Peru and implicitly in the Constitution. Although the content of this right was originally developed in the criminal field, the Constitutional Court has established that it is fully applicable to administrative proceedings and it has established parameters to determine its violation: (i) the complexity of the matter, (ii) the conduct of the persons administered, (iii) the conduct of the administrative authorities and (iv) the consequences that the delay produces in the legal situation of the interested party. Through this research work, it will be analyzed whether the actions of the Tax Court in the resolutions issued during the fiscal years 2019 and 2020 -linked to the right to reasonable time and the non-application of late payment interest- have respected the parameters established by the Constitutional Court.
Description
Keywords
Procedimiento administrativo--Jurisprudencia--Perú, Derecho tributario--Jurisprudencia--Perú, Perú. Tribunal Fiscal