Double imposition of “VAT” in importation and utilizing of services: ¿problem of interpretation or regulation?

Authors

  • Juan José Assereto Bossio Pontifical Catholic University of Peru image/svg+xml

Keywords:

Double Imposition, Importation, Interpretation, Tariffs, Taxes, Taxation Law

Abstract

This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles taxation such as equality and non-confiscatory.

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Author Biography

  • Juan José Assereto Bossio, Pontifical Catholic University of Peru

    Abogado por la Pontificia Universidad Católica del Perú. Socio experto en el área tributaria y de comercio exterior y aduanas
    del Estudio Zuzunaga, Assereto y Zegarra Abogados. Miembro del Comité Tributario y de Comercio Internacional de la
    American Chamber of Commerce of Perú (AMCHAM).

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Published

2016-02-07

Issue

No. 52 (2016)

Section

Artículos

License

Copyright (c) 2017 IUS ET VERITAS

Creative Commons License

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

How to Cite

Double imposition of “VAT” in importation and utilizing of services: ¿problem of interpretation or regulation? (2016). IUS ET VERITAS, 24(52), 52-80. https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16371