On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found

Authors

  • Carmen del Pilar Robles Moreno Pontifical Catholic University of Peru image/svg+xml

Keywords:

Address, Tax address, Not Been Address, Not Found Address, Procedural Address, Tax Court

Abstract

There are many kinds of legal addresses in the private sphere of a person, having different legal effects and treatments. In that line, the present paper will analyze the concept of tax address. For that purpose, first the concept of address will be introduced, then it’ll focus on tax address, to finally see the treatment of the address in the Tax Code. To finish, both Not Found and Not Been Adress will be analyzed, and so the tax consequences of each one.

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Author Biography

  • Carmen del Pilar Robles Moreno, Pontifical Catholic University of Peru
    Abogada por la Pontificia Universidad Católica del Perú. Maestría en Contabilidad con mención en Política y Administración Tributaria,Universidad Nacional Mayor de San Marcos. Maestría en Derecho Constitucional por la Pontificia Universidad Católica del Perú. Profesora Ordinaria de pre y post grado de la Pontificia Universidad Católica del Perú, Profesora Ordinaria de la Facultad de Derecho de la Universidad Nacional Mayor de San Marcos, Profesora de la Universidad ESAN. Miembro de la Comisión de Reestructuración Patrimonial del INDECOPI. Coautora del Libro “Código Tributario Doctrina y Comentarios”. Autora de artículos para revistas universitarias y profesionales sobre diversos temas tributarios.

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Published

2014-05-14

Issue

No. 43 (2014)

Section

Código Tributario

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

On Tax Domicile in Tax Matters and the Condition of Not Been and Not Found. (2014). Derecho & Sociedad, 43, 215-228. https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12571