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Now showing items 1561-1570 of 11112
Obligatoriedad de la aplicación de principios de buen gobierno corporativo en empresas que cotizan en bolsa
(Pontificia Universidad Católica del Perú, 2023-10-31)
bolsa en el Perú, designen de manera obligatoria directores independientes
en la sociedad e implementen un comité de auditoría. La designación de directores independientes
permitirá a la sociedad atraer a más inversionistas, respetando los derechos de...
Informe Jurídico de la Resolución del Tribunal Fiscal N° 04737-9-2021: ¿Cuál es el contenido del término gastos preoperativos por expansión de actividades?
(Pontificia Universidad Católica del Perú, 2023-08-08)
el Tribunal Fiscal no
persigue la ratio legis de la norma y, a su vez, incide en el derecho a la libertad
de empresa. Por ello, en aplicación de la finalidad de la norma, comparación
con términos contables así como la legislación comparada, proponemos...
Pre-operating expenses for expansion of activities have a special tax treatment in the regulation that allows deferring them to the moment in which the productive or operating stage actually begins. However, as of today there is no legal definition of this term and although the Tax Court has been developing a definition, it is not clear what criteria it adopts to justify such position. In addition, on other occasions it has contradicted the definition itself. The main problem that this causes is that the taxpayer will not have certainty as to whether or not its expense will be considered as a pre-operating expense for expansion of activities and, therefore, the Tax Administration may not know the disbursement incurred due to the way in which the deduction was applied (general accrual or amortization criterion), in addition to imputing an infraction to the taxpayer. Therfore, by means of a teleological interpretation of the rule, in this paper we consider that the restrictive definition proposed by the Tax Court does not pursue the ratio legis of the rule and, in turn, affects the right to freedom of enterprise. Therefore, in application of the purpose of the norm, comparison with accounting terms as well as comparative legislation, we propose a definition of these tax terms that could be developed by means of a Resolution of Mandatory Compliance in order to unite jurisprudential criteria....
Pre-operating expenses for expansion of activities have a special tax treatment in the regulation that allows deferring them to the moment in which the productive or operating stage actually begins. However, as of today there is no legal definition of this term and although the Tax Court has been developing a definition, it is not clear what criteria it adopts to justify such position. In addition, on other occasions it has contradicted the definition itself. The main problem that this causes is that the taxpayer will not have certainty as to whether or not its expense will be considered as a pre-operating expense for expansion of activities and, therefore, the Tax Administration may not know the disbursement incurred due to the way in which the deduction was applied (general accrual or amortization criterion), in addition to imputing an infraction to the taxpayer. Therfore, by means of a teleological interpretation of the rule, in this paper we consider that the restrictive definition proposed by the Tax Court does not pursue the ratio legis of the rule and, in turn, affects the right to freedom of enterprise. Therefore, in application of the purpose of the norm, comparison with accounting terms as well as comparative legislation, we propose a definition of these tax terms that could be developed by means of a Resolution of Mandatory Compliance in order to unite jurisprudential criteria....
¿Por qué me castigan?: Modelos punitivos en el Centro Juvenil de Diagnóstico y Rehabilitación Santa Margarita
(Pontificia Universidad Católica del Perú, 2023-10-25)
Recientemente la justicia de menores ha recibido mayor atención por parte del Derecho
y otras disciplinas, una vez evidenciada la relevancia de los niños, niñas y adolescentes
para la sociedad. Sin embargo, las adolescentes en conflicto con la ley...
La responsabilidad autónoma de un partido político a través del injusto típico de conducta antidemocrática. ¿La declaración de ilegalidad por conducta antidemocrática es una expresión de culpabilidad autónoma del partido politico?
(Pontificia Universidad Católica del Perú, 2023-11-13)
ilícitos penales propios del partido político, así se recurre a la
identificación del rol del partido político como ciudadano, y a la declaración de
ilegalidad como infidelidad al derecho (culpabilidad del ente colectivo), siendo esa
contradicción a la...
Informe jurídico de la Casación No. 28290-2018
(Pontificia Universidad Católica del Perú, 2023-08-01)
los titulares de los entonces titulares del predio,
ya sea en el marco del proceso de mejor derecho de propiedad, planteado en contra de
la empresa Los Portales S.A. o a través de un nuevo proceso...
The main purpose of this paper is to analyze the expropriation of the "Pampa Libre" or "Puente Piedra" property, carried out during the Agrarian Reform. Its main purpose is to determine whether this procedure was carried out in accordance with the regulations in force at the time, as well as in accordance with the guarantees provided during that period. For this purpose, we will resort to the normative basis then in force, review of several judicial pronouncements made during that period, as well as the review of the bibliography of that time and the current one. Subsequently, on the basis of the conclusions reached and some additional elements, we will propose some possible alternatives that we consider would help to protect the interests of the then owners of the property (the Schneidewind family), either within the framework of the process of better property rights, filed against the company Los Portales S.A. or through a new process...
The main purpose of this paper is to analyze the expropriation of the "Pampa Libre" or "Puente Piedra" property, carried out during the Agrarian Reform. Its main purpose is to determine whether this procedure was carried out in accordance with the regulations in force at the time, as well as in accordance with the guarantees provided during that period. For this purpose, we will resort to the normative basis then in force, review of several judicial pronouncements made during that period, as well as the review of the bibliography of that time and the current one. Subsequently, on the basis of the conclusions reached and some additional elements, we will propose some possible alternatives that we consider would help to protect the interests of the then owners of the property (the Schneidewind family), either within the framework of the process of better property rights, filed against the company Los Portales S.A. or through a new process...
Informe Jurídico sobre la Resolución N° 1978-2022-SUNARP-TR
(Pontificia Universidad Católica del Perú, 2023-08-01)
terreno de uno de los cónyuges durante la vigencia del régimen de
gananciales. Este tema es de tal relevancia en el derecho registral que ameritó la
celebración del CCXX Pleno Registral en 2019 para decidir la interpretación del
artículo mencionado, junto...
La negociación como medio de solución de conflictos en la relación de consumo de un evento artístico : un estudio a partir de la pandemia de la covid-19
(Pontificia Universidad Católica del Perú, 2022-11-06)
recurrir para la protección de sus derechos en una relación de
consumo que, por cualquier causa, la realización del evento artístico haya sido suspendido,
cancelado o cambiado alguno de sus compromisos. En ese sentido, en el presente trabajo se
expondrá la...
La necesidad de una regulación especial para el uso de terceros de las tuberías de propiedad privada, a la luz del reglamento de transporte de hidrocarburos por ductos
(Pontificia Universidad Católica del Perú, 2023-01-24)
propiedad privada. Por tanto, la norma vigente entra en conflicto con
las atribuciones del derecho de propiedad.
Este trabajo académico analizará las restricciones e implicancias que suceden por la exigibilidad
de la concesión en ductos de propiedad privada...
Incorporación del arbitraje nacional facultativo en materia tributaria para reducir la carga procesal en el poder judicial
(Pontificia Universidad Católica del Perú, 2023-01-25)
incrementa y dura más allá del
plazo razonable. Por ello, se propone incorporar el arbitraje nacional facultativo para coadyuvar en
la reducción de la carga procesal del Poder Judicial y reducir plazos de resolución de conflictos
como derecho del...
Informe Final sobre la Resolución del Tribunal Fiscal Nro. 226-Q-2016
(Pontificia Universidad Católica del Perú, 2022-11-11)
El presente trabajo aborda un análisis de diversas figuras del derecho tributario, a partir
de lo resuelto por el Tribunal Fiscal en la Resolución Nro. 226-Q-2016 donde se emitió
un precedente de observancia obligatoria vinculado a los casos en los...