The Reasonable Doubt in Customs and the Limits to its Exercise: How and when to apply it?

Authors

  • Christian Vargas Acuache Pontificia Universidad Católica del Perú
    Master en Derecho Internacional Económico por la Pontificia Universidad Católica del Perú. Agente de Aduanas por el Institutode Administración Tributaria  y Aduanera  - SUNAT. Especialista en Tributación por  la Universidad  de Lima  y Derecho Tributario Internacional por la Universidad Austral de Argentina. Profesor del Curso de Especialización Avanzada en Derecho Tributario de la Pontificia Universidad Católica del Perú. Ha sido asesor de la Sala de Aduanas del Tribunal Fiscal y abogado Asociado del Estudio Muñiz.  Actualmente se desempeña como especialista en aduanas de la Defensoría del Contribuyente y Usuario Aduanero del Ministerio de Economía y Finanzas.

Keywords:

Reasonable Doubt, Customs, Customs Valuation, Customs Valuation Agreement, World Trade Organization (WTO), Tax Court, Andean Community

Abstract

A Reasonable Doubt is the act by which the Customs communicates the importer that doubts that this has declared the customs value in compliance with the valuation rules properly, requiring information and documentation necessary to verify that they have properly followed the rules valuation. In this article as we explore the conceptual and procedural aspects of management prerogative, we will try to find the limits to their exercise from the time, space and material point of view consistently (in concordance) with the rights and obligations of taxpayers.

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Published

2014-05-14

How to Cite

Vargas Acuache, C. (2014). The Reasonable Doubt in Customs and the Limits to its Exercise: How and when to apply it?. Derecho & Sociedad, (43), 309–323. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12578

Issue

No. 43 (2014)

Section

Tributación Aduanera

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

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