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La cláusula de estado social en la Constitución : análisis tópico de los derechos fundamentales laborales
(Pontificia Universidad Católica del Perú, 2022-11-22)
Estudio sobre el Estado social con el objeto de interpretar la afirmación que contiene la Constitución acerca de que el Perú es una república democrática y “social”.
La indeterminación normativa en el derecho tributario peruano a través de sus casos de lagunas y antinomias
(Pontificia Universidad Católica del Perú, 2021-02-19)
Contrariamente a las perspectivas tradicionales que elaboran teorías y argumentos para sostener que el Derecho Tributario o bien no tiene lagunas jurídicas o que bien sí las tiene, nosotros hemos optado por una perspectiva distinta, que consiste en...
La aplicación del principio de neutralidad estatal en el espacio institucional. A propósito de la discusión legislativa en un Estado constitucional
(Pontificia Universidad Católica del Perú, 2021-08-06)
normativas relacionadas a derechos
fundamentales. En tal sentido, me centro en describir e interpretar la moral que subyace al
liberalismo político de John Rawls y justificar porqué considero que dicha moral debe
fundamentar el desarrollo de la discusión...
Los Derechos de la Naturaleza: fundamentos, teoría constitucional y exigibilidad jurisdiccional en el Ecuador
(Pontificia Universidad Católica del Perú, 2022-04-25)
La Naturaleza como sujeto de derechos fue reconocida, por primera vez en la
Constitución ecuatoriana de 2008. Al erigirse como una categoría jurídica de innegable
actualidad, impuso a la sociedad y a su ordenamiento jurídico múltiples retos; así...
The Nature, as a subject holder of rights, was set for the first time in human history in the 2008's Ecuadorian Constitution. Establishing by science as a legal concept of undeniable topicality, it imposed multiple challenges on society and its legal system, as well as many challenges to the State and justice institutions. Rebuild the legal culture, the legal and jurisprudential system of the Ecuadorian state from an humanocentric foundation towards a biocentric one, undoubtedly constitutes the main legal scientific challenge of State powers. Thus, analyzing the main theoretical and jurisdictional concepts on the behold for the rights of Nature in the Ecuadorian Case, constitutes the main objective of this doctoral thesis. Upon this, our research combines qualitative-interpretive paradigms with those of a descriptive-explanatory approach, a methodological strategy that allowed us to elucidate the main questions in history and present day about the recognition of Nature as a subject of rights. Our approach is completed with a casuistic methodology, allowing us to analyze real cases, as well as pertinent jurisprudence that enables us to ensure that, in Ecuador Case. even when there is a protectionist legal system in relation to the rights of Nature, already in judicial practice, the performance of the judges is not enough to ensure them, causing serious difficulties for their effective judicial protection. However, our research conclusions are tending to demonstrate that, despite the difficulties in the performance of legal system, there is evidence of an increasingly growing political efforts in the Ecuadorian sphere to ensure and improve, more comprehensively, all the actions that the legislative, executive and judicial, to operate in favor of the rights of Nature....
The Nature, as a subject holder of rights, was set for the first time in human history in the 2008's Ecuadorian Constitution. Establishing by science as a legal concept of undeniable topicality, it imposed multiple challenges on society and its legal system, as well as many challenges to the State and justice institutions. Rebuild the legal culture, the legal and jurisprudential system of the Ecuadorian state from an humanocentric foundation towards a biocentric one, undoubtedly constitutes the main legal scientific challenge of State powers. Thus, analyzing the main theoretical and jurisdictional concepts on the behold for the rights of Nature in the Ecuadorian Case, constitutes the main objective of this doctoral thesis. Upon this, our research combines qualitative-interpretive paradigms with those of a descriptive-explanatory approach, a methodological strategy that allowed us to elucidate the main questions in history and present day about the recognition of Nature as a subject of rights. Our approach is completed with a casuistic methodology, allowing us to analyze real cases, as well as pertinent jurisprudence that enables us to ensure that, in Ecuador Case. even when there is a protectionist legal system in relation to the rights of Nature, already in judicial practice, the performance of the judges is not enough to ensure them, causing serious difficulties for their effective judicial protection. However, our research conclusions are tending to demonstrate that, despite the difficulties in the performance of legal system, there is evidence of an increasingly growing political efforts in the Ecuadorian sphere to ensure and improve, more comprehensively, all the actions that the legislative, executive and judicial, to operate in favor of the rights of Nature....
La nueva fe de identificación notarial: un estudio multidisciplinario frente a la globalizacion y las nuevas tecnologías
(Pontificia Universidad Católica del Perú, 2021-11-11)
atributos relevantes de la Identidad Personal, el Nombre, la Nacionalidad y los
atributos biométricos, interrelacionándolos con el derecho a la identificación y el valor
probatorio del documento de identidad, concretándose en una investigación de tipo
mixto...
La doctrina de los actos propios en el derecho contractual en el Perú
(Pontificia Universidad Católica del Perú, 2022-02-01)
En esta tesis doctoral la autora responde la pregunta dirigida a definir qué es y
para qué sirve la doctrina de los actos propios en el Derecho de Contratos en el
Perú. Su objetivo al elaborar este aporte fue no solamente reunir las principales...
In this dissertation, the author defines and explains the own acts doctrine under Contract Law in Peru. The objective is not only to gather the main theoretical opinions on the structure and consequences of the own acts doctrine, but also apply them to a variety of real-world cases. The dissertation’s hypothesis is developed in five chapters, to conclude that the own acts doctrine is a principle of law derived from the principle of good faith. It is applied to prevent a subject from acting in a manner that is incoherent with a previous action, when a second subject is deserving of protection as they have assumed there will not be a variation in the original subject’s behaviour. The doctrine is crucial in guaranteeing safe contractual operations. It protects reasonable expectations generated by the behaviour of the parties involved in the contract, when these are unfulfilled due to a contradiction that is not justified in the contract or the law....
In this dissertation, the author defines and explains the own acts doctrine under Contract Law in Peru. The objective is not only to gather the main theoretical opinions on the structure and consequences of the own acts doctrine, but also apply them to a variety of real-world cases. The dissertation’s hypothesis is developed in five chapters, to conclude that the own acts doctrine is a principle of law derived from the principle of good faith. It is applied to prevent a subject from acting in a manner that is incoherent with a previous action, when a second subject is deserving of protection as they have assumed there will not be a variation in the original subject’s behaviour. The doctrine is crucial in guaranteeing safe contractual operations. It protects reasonable expectations generated by the behaviour of the parties involved in the contract, when these are unfulfilled due to a contradiction that is not justified in the contract or the law....
El error judicial inexcusable en el estado constitucional de derechos y justicia
(Pontificia Universidad Católica del Perú, 2020-11-27)
trámite mediante queja,
denuncia e incluso ex oficio la divergencia de criterios de aplicación del derecho al caso
concreto, vulnerándose el derecho de los jueces a resolver en derecho.
El contenido del error inexcusable ha sido moldeado en sede...
El recurso de casación penal: control de los hechos
(Pontificia Universidad Católica del Perú, 2021-07-20)
El control de los hechos en casación con toda seguridad es uno de los temas
más polémicos y actuales en la doctrina procesalista. Los constantes debates
y materiales académicos en la legislación comparada así lo demuestran. ...
La implacable erosión institucional: el Estado de emergencia en la Constitución peruana ante amenazas de naturaleza política a inicios del siglo XXI
(Pontificia Universidad Católica del Perú, 2020-10-05)
La tesis aborda una institución de gran relevancia en el Derecho Constitucional
peruano a lo largo de su historia, y que ha recobrado inusitado interés mundial
a causa del fenómeno del terrorismo global: se trata del estado de emergencia
frente a...
Incidencia de las guías de precios de transferencia de la OCDE que recogen los resultados de las acciones 8 - 10 del plan BEPS como herramienta interpretativa en el Perú
(Pontificia Universidad Católica del Perú, 2021-11-11)
El trabajo se justifica en el desconocimiento que tienen los operadores del derecho sobre
el papel de las Guías de Precios de Transferencia de la OCDE en el Perú, así como de las
medidas que como consecuencia de las Acciones 8 a 10 del Plan BEPS...
This research is justified in the ignorance that the operators of the law have about the role of the Transfer Pricing Guides of the OECD in Peru, as well as the measures that, as a consequence of Actions 8 to 10 of the BEPS Plan against profit shifting and base erosion, have been incorporated into the legislation. In this sense, we identify the domestic law and regulations introduced after the BEPS Plan since 2016, as well as aspects of the new guidelines not followed by the law makers, in order to know their scope, particularities and evaluate the convenience of their incorporation. Additionally, the Guidelines role is delimited as an interpretive tool of the transfer pricing system in force in Peru, within the source system. The hypothesis is demonstrated in the sense that various law provisions issued post-BEPS deviate from the OCDE Guidelines, among others, it identifies (ii) the general anti-avoidance rule incorporated in the Tax Code that is not part of the transfer pricing rules; (ii) the treatment of intra-group services that in our country is limited to restricting the costs and expenses; (iii) the regime of the Low added value intra-group services that do not follow the design or quality of safe harbor envisaged by the OECD; and (iv) the treatment of intangibles that has not been included in Peruvian regulations....
This research is justified in the ignorance that the operators of the law have about the role of the Transfer Pricing Guides of the OECD in Peru, as well as the measures that, as a consequence of Actions 8 to 10 of the BEPS Plan against profit shifting and base erosion, have been incorporated into the legislation. In this sense, we identify the domestic law and regulations introduced after the BEPS Plan since 2016, as well as aspects of the new guidelines not followed by the law makers, in order to know their scope, particularities and evaluate the convenience of their incorporation. Additionally, the Guidelines role is delimited as an interpretive tool of the transfer pricing system in force in Peru, within the source system. The hypothesis is demonstrated in the sense that various law provisions issued post-BEPS deviate from the OCDE Guidelines, among others, it identifies (ii) the general anti-avoidance rule incorporated in the Tax Code that is not part of the transfer pricing rules; (ii) the treatment of intra-group services that in our country is limited to restricting the costs and expenses; (iii) the regime of the Low added value intra-group services that do not follow the design or quality of safe harbor envisaged by the OECD; and (iv) the treatment of intangibles that has not been included in Peruvian regulations....