When to pay Tax Moratorium Interest?

Authors

  • Silvia Ysabel Núñez Rivas Universidad de San Martín de Porres
    Abogada por la Universidad de San Martín de Porres, con estudios culminados en el Doctorado en Derecho por la UniversidadNacional Federico Villarreal, así como en las maestrías de Derecho Empresarial, en Derecho con mención en Política Fiscal y Tributaria y, en Derecho Constitucional, docente de la Academia de la Magistratura, Juez Titular del Segundo Juzgado en lo Contencioso Administrativo de la Corte de Lima y, actualmente Juez Constitucional en temas Tributarios, Aduaneros y del INDECOPI.

Keywords:

Constitutional principles, Tax debt, Tax moratorium interest, Judicial process, Constitutional Court

Abstract

The present article discusses when the tax moratorium interest as part of the tax debt is generated, and which judicial way to discuss its payment. For this purpose, the author starts developing the explicit constitutional principles that are limits to the taxing power of the State; and then she makes a compilation of the judgments of the Constitutional Court regarding the application of the tax moratorium interests.

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Published

2014-05-14

How to Cite

Núñez Rivas, S. Y. (2014). When to pay Tax Moratorium Interest?. Derecho & Sociedad, (43), 229–237. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12572

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.