Brief notes on the standing to act of the Tax Administration and Article 157 of the Tax Code
DOI:
https://doi.org/10.18800/iusetveritas.202102.013Keywords:
Tax law, Tax Administration, Article 157 of the Tax Code, Contentious-administrative tax proceedings, Litigation proceedings, Legitimacy to take active action, Legitimacy to take ordinary active action, Legitimacy to take extraordinary active action, SUNAT, PeruAbstract
This document intends to address, at first, the legislative treatment that article 157 of the Tax Code has had over time, in relation to the possibility that the Tax Administration may challenge the resolutions issued by the Tax Court through the contentious-administrative process. On this basis, in a second stage, the normative scope of this matter will be analyzed based on the current text of article 157 of the Tax Code.
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Published
2021-11-26
How to Cite
Bardales Castro, P. E. (2021). Brief notes on the standing to act of the Tax Administration and Article 157 of the Tax Code. IUS ET VERITAS, (63), 238–260. https://doi.org/10.18800/iusetveritas.202102.013
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Section
General Section
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