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Informe jurídico del Expediente 174-2003-ZTPE sobre solicitud de terminación laboral por causa objetiva
(Pontificia Universidad Católica del Perú, 2022-08-15)
procedimentales en la conducción del procedimiento, obteniendo resoluciones que
no conllevaban a la emisión de resoluciones emitidas conforme a derecho.
Por lo que en el presente informe jurídico se abordarán las deficiencias procedimentales, es
decir, los vicios...
Informe sobre la sentencia del Tribunal Constitucional 01126-2011-HC/TC “Caso Tres Islas”
(Pontificia Universidad Católica del Perú, 2022-08-10)
igualdad formal, y por lo tanto brindar mejores respuestas que eviten
vulneraciones futuras sobre los mismos derechos....
The purpose of this paper is to analyze the sentence issued in file 01126-2011-HC/TC "Caso Tres Islas", which analyzes the affectation of the property of the communal territory, and the violation of communal autonomy. The problems that have arisen will be studied, both in the procedural part and in the substantive part, and thus a vision will be proposed with a multicultural approach that tends to provide greater protection to the communities. In this sense, the lack of argumentation that can incur in serious vices that can lead us to understand an arbitrary reasoning of the Constitutional Court will be criticized, likewise, the "rhetorical" advance made by the Constitutional Court regarding the protection of property will be questioned. of the indigenous territory. In the last place, it will be analyzed why there is an affectation to the indigenous jurisdiction and in this way the affectation to the communal autonomy. And finally, a scope of an analysis will be provided that includes the specific context of the case, the importance of it to generate substantial equality, leaving formal equality aside, and therefore provide better responses that avoid future violations of the same rights....
The purpose of this paper is to analyze the sentence issued in file 01126-2011-HC/TC "Caso Tres Islas", which analyzes the affectation of the property of the communal territory, and the violation of communal autonomy. The problems that have arisen will be studied, both in the procedural part and in the substantive part, and thus a vision will be proposed with a multicultural approach that tends to provide greater protection to the communities. In this sense, the lack of argumentation that can incur in serious vices that can lead us to understand an arbitrary reasoning of the Constitutional Court will be criticized, likewise, the "rhetorical" advance made by the Constitutional Court regarding the protection of property will be questioned. of the indigenous territory. In the last place, it will be analyzed why there is an affectation to the indigenous jurisdiction and in this way the affectation to the communal autonomy. And finally, a scope of an analysis will be provided that includes the specific context of the case, the importance of it to generate substantial equality, leaving formal equality aside, and therefore provide better responses that avoid future violations of the same rights....
Informe Jurídico sobre la Resolución N° 1293-2020- SUNARP-TR-L, incluyendo un análisis de la viabilidad de la inscripción del aumento de capital materia de la Resolución; y si es que la variación del valor nominal de acciones por aumento de capital por capitalización de revaluación de activos impone a los accionistas nuevas obligaciones de carácter económico
(Pontificia Universidad Católica del Perú, 2022-08-10)
económicas a los accionistas, sin
contar con el consentimiento expreso del 100% de las acciones suscritas con derecho a
voto.
Se concluyó que un aumento de capital desembocaba en una modificación del estatuto de
la sociedad, por lo cual había que cumplir los...
This report discusses the Registry Court’s ruling contained in the Resolution N° 1293- 2020-SUNARP-TR-L, by revoking a material strike issued by the registrar in charge of the qualification under the registry, stating that said registry file contradicted article 199° of the General Companies Law. Said statement, supported by the fact that a capital increase was agreed, by capitalization of the surplus of revaluation of assets, through the variation of the nominal value of the shares, generating new economic obligations for the shareholders, without the express consent of 100% of the subscribed shares with voting rights. It was concluded that a capital increase led to a modification of the company’s bylaws, for which the requirements of the law had to be observed. However, the prohibition contained in the articled mentioned above as justification for the material strike, applied to bylaws amendments that generate new economic obligations for the shareholders, which was determined did not happened. Therefore, the report is in accordance with the Registry Court’s ruling....
This report discusses the Registry Court’s ruling contained in the Resolution N° 1293- 2020-SUNARP-TR-L, by revoking a material strike issued by the registrar in charge of the qualification under the registry, stating that said registry file contradicted article 199° of the General Companies Law. Said statement, supported by the fact that a capital increase was agreed, by capitalization of the surplus of revaluation of assets, through the variation of the nominal value of the shares, generating new economic obligations for the shareholders, without the express consent of 100% of the subscribed shares with voting rights. It was concluded that a capital increase led to a modification of the company’s bylaws, for which the requirements of the law had to be observed. However, the prohibition contained in the articled mentioned above as justification for the material strike, applied to bylaws amendments that generate new economic obligations for the shareholders, which was determined did not happened. Therefore, the report is in accordance with the Registry Court’s ruling....
Los intereses moratorios tributarios en los pagos a cuenta de tercera categoría
(Pontificia Universidad Católica del Perú, 2022-08-11)
disímiles a nivel administrativo y judicial. No existiendo,
en el momento de la emisión de la resolución analizada, una disposición expresa aplicable en
estos supuestos, se examina la naturaleza y objeto de los intereses moratorios en el derecho
tributario...
Informe de relevancia jurídica sobre Resolución N° 09 de fecha 12 de marzo de 2018, de un procedimiento trilateral sancionador tramitado ante SUSALUD
(Pontificia Universidad Católica del Perú, 2023-02-27)
brindado oportunamente la cobertura de la póliza al reclamante.
El presente informe se centra en el Derecho Administrativo, y atiende a lo hechos
ocurridos en el caso, por lo que, en primer lugar se analiza si corresponde la aplicación
de la figura...
Informe Jurídico sobre la Sentencia del Tribunal Constitucional recaída en el Expediente No. 03525-2021-PA/TC
(Pontificia Universidad Católica del Perú, 2023-07-31)
sentencia sublitis es constitucional, o si, por el contrario, vulnera el derecho a la tutela
jurisdiccional efectiva....
This report analyzes the ruling issued by the Constitutional Court in Case N° 03525- 2021-PA/TC, in which it declared the amparo lawsuit filed by Maxco S.A., regarding the unconstitutionality of the collection of late payment interest by the administrative tax entity, inadmissible and issued a substantive and procedural rule in this regard. This report analyzes the Constitutional Court's decision and whether the administrative litigation process was a specific and equally satisfactory remedy for the specific case as the amparo process. For this purpose, the Constitutional Procedural Code and Law N° 27584, Law that Regulates the Contentious-Administrative Process, are applied. Likewise, this report will analyze the constitutionality of the procedural rule established by the Constitutional Court, and whether or not it violates the effective jurisdictional protection of the plaintiffs....
This report analyzes the ruling issued by the Constitutional Court in Case N° 03525- 2021-PA/TC, in which it declared the amparo lawsuit filed by Maxco S.A., regarding the unconstitutionality of the collection of late payment interest by the administrative tax entity, inadmissible and issued a substantive and procedural rule in this regard. This report analyzes the Constitutional Court's decision and whether the administrative litigation process was a specific and equally satisfactory remedy for the specific case as the amparo process. For this purpose, the Constitutional Procedural Code and Law N° 27584, Law that Regulates the Contentious-Administrative Process, are applied. Likewise, this report will analyze the constitutionality of the procedural rule established by the Constitutional Court, and whether or not it violates the effective jurisdictional protection of the plaintiffs....
Informe jurídico sobre la Resolución de observancia obligatoria del Tribunal Fiscal No.00358-1-2023
(Pontificia Universidad Católica del Perú, 2023-08-07)
documentación fehaciente que son aceptados mediante declaración rectificatoria
en el marco de una fiscalización son susceptibles de posterior control tributario
o no. Para el desarrollo de este informe jurídico, se han empleado las diversas
fuentes del derecho...
In this report, the Resolution of obligatory observance of the Tax Court No.00358- 1-2023 is analyzed regarding whether the presentation of a rectifying affidavit in which the amounts observed for expenses not accredited with reliable documentation are accepted by the Administration in the framework of an examination procedure prevents or not the application of the Additional Rate of Income Tax rule. To this end, this report has been divided into three sections. The first section deals with the reliability of the expense (general issues, evidence and legal consequences). The second section revolves around the rule of application of the Additional Rate of Income Tax, specifically, on the relative presumption that it contains and its nature as a specific anti-avoidance rule in the Peruvian legal system. Lastly, and based on the previous sections, the third section seeks to answer whether the expenses not accredited with reliable documentation that are accepted by means of a rectifying declaration in the framework of an examination are susceptible to subsequent tax control or not. For the development of this legal report, the various sources of law (doctrine, jurisprudence and legislation) have been used....
In this report, the Resolution of obligatory observance of the Tax Court No.00358- 1-2023 is analyzed regarding whether the presentation of a rectifying affidavit in which the amounts observed for expenses not accredited with reliable documentation are accepted by the Administration in the framework of an examination procedure prevents or not the application of the Additional Rate of Income Tax rule. To this end, this report has been divided into three sections. The first section deals with the reliability of the expense (general issues, evidence and legal consequences). The second section revolves around the rule of application of the Additional Rate of Income Tax, specifically, on the relative presumption that it contains and its nature as a specific anti-avoidance rule in the Peruvian legal system. Lastly, and based on the previous sections, the third section seeks to answer whether the expenses not accredited with reliable documentation that are accepted by means of a rectifying declaration in the framework of an examination are susceptible to subsequent tax control or not. For the development of this legal report, the various sources of law (doctrine, jurisprudence and legislation) have been used....
Indemnización por despido arbitrario a los gerentes de una sociedad: estudio a partir del sistema jurídico peruano
(Pontificia Universidad Católica del Perú, 2023-12-12)
se determina que, en ejercicio del derecho a la libertad de empresa en su manifestación de libertad de organización y gestión, regulado en el artículo 59° de la Constitución, y por el principio de libre revocabilidad de gerentes de una Sociedad...
Streaming Agreement como financiamiento alternativo para las mineras junior durante la etapa de exploración minera
(Pontificia Universidad Católica del Perú, 2024-01-24)
minero y, por otro lado, favorece a la streamer company, dado que tiene un derecho preferente
de adquisición de determinados minerales a un precio menor al del mercado.
La finalidad del trabajo es desarrollar los Streaming Agreement, resaltando sus...
Informe sobre la Resolución N° 00008-2022- PI/TC, sobre demanda de inconstitucionalidad interpuesta por 25 % por ciento del número legal de Congresistas contra la Ley 31520
(Pontificia Universidad Católica del Perú, 2024-02-28)
de esta acción. Asimismo, se examinan
las modificaciones a la composición del Consejo Directivo de la Sunedu, pues afectarían
el derecho a la imparcialidad del órgano resolutor. Finalmente, se advierte que la Ley
31520 vulneraría la Ley 29158, Ley...