Concept of Sale for the Purposes of the General Tax on Sales

Authors

  • Francisco Javier Ruiz de Castilla Ponce Pontificia Universidad Católica del Perú
    Abogado por la Pontificia Universidad Católica del Perú. Magister en Derecho con mención en Derecho Civil en la PontificiaUniversidad Católica del Perú. Autor del libro “Software y Tributación”. Coautor del libro “Código Tributario: Doctrina y Comentarios”. Coautor del libro “Guía Maestra de Gestión Municipal y de la Descentralización”. Profesor Principal de Derecho Tributario en laPontificia Universidad Católica del Perú.

Keywords:

General Sales Tax (IGV), Sale, Transfer of a movable property, Title, Duties, Provision, Tax Court

Abstract

The definition of sale can be determined in several ways depending on the law branch that is studying the sale, however, for tax purposes, the sale takes a different connotation which tries to be elucidated in the current article, in which is taken into account the Tax on the General Sales (IGV) as the resolutions of the Tax Court. Furthermore, it is intended to elucidate the fact that constitutes the sale for IGV in which is called the self-governing of the Taxation Law.

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Published

2014-05-14

How to Cite

Ruiz de Castilla Ponce, F. J. (2014). Concept of Sale for the Purposes of the General Tax on Sales. Derecho & Sociedad, (43), 107–115. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12563

Issue

No. 43 (2014)

Section

Impuesto General a las Ventas

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

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