Analysis of Article 159 of the Tax Code: An Appointment on the Denaturalization of the Counterclaim

Authors

  • Carlos Miguel Gonzáles Laca University of Lima image/svg+xml
  • Carmen Jahaira Denise Villanueva Faustor Pontifical Catholic University of Peru image/svg+xml

Keywords:

Tax Code, Provisional Remedies, Real or personal property bond covering loss and damage, Bank Letter of Guarantee, Real and Personal Warranty, Administrative Litigation, Access to Justice, Due Process

Abstract

In the first part of the article, a development for the concepts of provisional remedies and real or personal property bond and covering loss and damage, is proposed, under the Constitutional Court and our national doctrine view; as well as the scope of the first as a fundamental right, and second as a condition of execution. On the following part of the paper, the inclusion and the subsequent amendments to the article 159° of Tax Code is exposed, also its scopes and reasons. Finally, a possible modification of the article, that respect state´s raising goals and due process citizens’ right, is proposed.

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Author Biographies

  • Carlos Miguel Gonzáles Laca, University of Lima
    Abogado por la Universidad de Lima. Especialista en derecho civil, derecho procesal y derecho constitucional. Cursando el segundo ciclo de la Maestría en Derecho Empresarial en la Escuela de Posgrado de la Universidad de Lima. Abogado adscrito a la ProcuraduríaPública del Ministerio de Transportes y Comunicaciones. Asesor Legal del Proyecto de la Línea 2 del Tren Eléctrico de Lima por la Autoridad Autónoma de Transporte Masivo de Lima y Callao - AATE.
  • Carmen Jahaira Denise Villanueva Faustor, Pontifical Catholic University of Peru
    Abogada por Pontificia Universidad Católica del Perú. Especialista en derecho tributario y derecho tributario municipal. Cursando el Programa de Segunda Especialidad en Derecho Tributario de la Pontificia Universidad Católica del Perú. Abogada miembro dela Gerencia de Administración Tributaria de la Municipalidad de Miraflores. Autora de diversos artículos publicados en prestigiosasrevistas del medio. Ex asociada de Derecho & Sociedad.

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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

Analysis of Article 159 of the Tax Code: An Appointment on the Denaturalization of the Counterclaim. (2014). Derecho & Sociedad, 43, 268-278. https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12575