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Informe sobre la Resolución del Tribunal Constitucional Expediente N° 04532-2013-PA/TC
(Pontificia Universidad Católica del Perú, 2023-04-25)
Actualmente, dentro de los procesos, la acción de amparo se ha convertido la vía idónea por parte
de los contribuyentes para salvaguardar lo que consideran una vulneración a sus derechos con la
aplicación de intereses moratorios, alegando en la...
Currently, the “Amparo Process” has become the ideal way for taxpayers to safeguard what they consider a violation of their rights with the application of default interest, alleging in most cases, the violation of the reasonable term. In recent years, with the resolutions in sentences, specifically amparo actions, various pronouncements have been made to annul the resolutions issued, or to confirm their payment. However, to date, the Constitutional Court, by not following a uniform argumentative line – having divided votes – since none of its rulings have the nature of binding precedent, so it has not been able to create a jurisprudential trend. The objective of this paper is, on the one hand, to determine the nature of default interest in tax matters, as well as the causes for which it is considered that the collection of the same would be violating the constitutional right to a reasonable term, in view of the jurisprudence. of the Constitutional Court, basing this report on Judgment N° 04532-2013-PA/TC, which will also seek to analyze the difference in application of jurisprudence and binding precedent....
Currently, the “Amparo Process” has become the ideal way for taxpayers to safeguard what they consider a violation of their rights with the application of default interest, alleging in most cases, the violation of the reasonable term. In recent years, with the resolutions in sentences, specifically amparo actions, various pronouncements have been made to annul the resolutions issued, or to confirm their payment. However, to date, the Constitutional Court, by not following a uniform argumentative line – having divided votes – since none of its rulings have the nature of binding precedent, so it has not been able to create a jurisprudential trend. The objective of this paper is, on the one hand, to determine the nature of default interest in tax matters, as well as the causes for which it is considered that the collection of the same would be violating the constitutional right to a reasonable term, in view of the jurisprudence. of the Constitutional Court, basing this report on Judgment N° 04532-2013-PA/TC, which will also seek to analyze the difference in application of jurisprudence and binding precedent....
Hacia una protección igualitaria de las creencias o convicciones: adecuada determinación del contenido constitucionalmente protegido de la libertad de conciencia en el caso peruano
(Pontificia Universidad Católica del Perú, 2021-07-06)
El presente trabajo de investigación tiene por objeto central determinar el contenido constitucionalmente protegido del derecho fundamental a la libertad de conciencia en el caso peruano. Ello, en la búsqueda de desarrollar una propuesta que permita...
Aspectos tributarios de la transmisión del impuesto a la renta mediante el mecanismo del Gross Up
(Pontificia Universidad Católica del Perú, 2021-07-14)
modificar a las normas tributarias. En este sentido, mediante la presente investigación se confirmará que en el Derecho Civil es válida la cláusula contractual que contiene el mecanismo denominado gross up. Sin embargo, en el Derecho Tributario -en virtud de...
Informe Jurídico sobre la Sentencia del Tribunal Constitucional 00018-2015-AI
(Pontificia Universidad Católica del Perú, 2021-08-16)
disposiciones complementarias transitorias y finales del decreto legislativo 1049. No obstante la parte accionante
argumenta que las consecuencias de dicha norma afectarían, principalmente el derecho constitucional a la propiedad de aquellos propietarios...
Informe Jurídico sobre la Sentencia N° 03343-2007-PA/TC
(Pontificia Universidad Católica del Perú, 2021-08-13)
subyace un conflicto constitucional entre la libertad de empresa y el derecho a gozar de un medio
ambiente equilibrado y adecuado para el desarrollo de la vida; de tal manera que, su conciliación debe realizarse en el marco del principio constitucional de...
Informe sobre Casación de la Sala Civil Permanente de la Corte Suprema de Justicia, N° 4419-2009
(Pontificia Universidad Católica del Perú, 2021-10-05)
Superintendencia
de Bienes Nacionales (SBN), en el marco del proceso de nulidad de acto jurídico seguido
por dicha entidad contra varios particulares y Puerta de Tierra S.A. (PDT S.A.), debido a
que dichos particulares inscribieron su derecho de propiedad, respecto...
La aplicación del principio de proporcionalidad en la determinación de las sanciones administrativas producidas como resultado de la inspección laboral
(Pontificia Universidad Católica del Perú, 2021-09-16)
materia
laboral, logrando un adecuado cumplimiento de la finalidad misma de las inspecciones laborales, que es la protección a los derechos del trabajador; para lograr este objetivo, nos detendremos no solo a realizar una interpretación sistemática de las...
Informe Jurídico sobre la Sentencia Nº 676/2020 tramitada bajo Expediente Nº 01739-2018-PA/TC, Caso Óscar Ugarteche
(Pontificia Universidad Católica del Perú, 2023-08-07)
investigación pretende determinar que la ausencia del reconocimiento
del matrimonio entre personas del mismo sexo por parte del Tribunal
Constitucional, atenta contra las obligaciones internacionales consagradas en la
Convención Americana sobre Derechos Humanos...
This report analyzes the singular votes that declared inadmissible the amparo lawsuit filed by Mr. Óscar Ugarteche Galarza against the National Registry of Identification and Civil Status (Reniec). Therefore, this research aims to determine that the absence of recognition of same-sex marriage by the Constitutional Court violates the international obligations enshrined in the American Convention on Human Rights. To this end, a study of the regulation of the legal institutions of marriage and the family will be carried out, based on the holistic methodological theory; the thesis of the Supremacy of the Constitution; the principle of unity of the Constitution; the case law of the Constitutional Court; the conventional block and interpretation; and the gender perspective in the regulation of marriage. It should be noted that this research seeks to demonstrate that, by not recognizing same-sex marriage, the Constitutional Court violates the rights to equality and non-discrimination, and the free development of the personality of same-sex couples. Finally, this report concludes that the pronouncement of the Constitutional Court perpetuates gender stereotypes and structural discrimination suffered by the LGBTIQ+ population in Peru....
This report analyzes the singular votes that declared inadmissible the amparo lawsuit filed by Mr. Óscar Ugarteche Galarza against the National Registry of Identification and Civil Status (Reniec). Therefore, this research aims to determine that the absence of recognition of same-sex marriage by the Constitutional Court violates the international obligations enshrined in the American Convention on Human Rights. To this end, a study of the regulation of the legal institutions of marriage and the family will be carried out, based on the holistic methodological theory; the thesis of the Supremacy of the Constitution; the principle of unity of the Constitution; the case law of the Constitutional Court; the conventional block and interpretation; and the gender perspective in the regulation of marriage. It should be noted that this research seeks to demonstrate that, by not recognizing same-sex marriage, the Constitutional Court violates the rights to equality and non-discrimination, and the free development of the personality of same-sex couples. Finally, this report concludes that the pronouncement of the Constitutional Court perpetuates gender stereotypes and structural discrimination suffered by the LGBTIQ+ population in Peru....
Nulidad de despido por embarazo: análisis de la protección judicial a partir del establecimiento de doctrina jurisprudencial y de la aplicación modificada del precedente Huatuco
(Pontificia Universidad Católica del Perú, 2023-08-07)
una falta de conciencia social respecto a una
discriminación histórica y estructural que, dejando de lado también los
estándares internacionales, no ha sido considerada en el análisis de la Sala,
generando así una serie de afectaciones a los derechos...
A propósito de la reciente adhesión del Perú al Convenio Multilateral: ¿qué nos espera?
(Pontificia Universidad Católica del Perú, 2020-09-07)
” suscrita por el Perú debería cumplir para incorporarse al derecho nacional y la manera en que incidirá tal incorporación en los convenios para evitar la doble imposición suscritos por el Perú con Brasil, México, Chile, Canadá, Suiza, Corea y Portugal.
En...