The Regulation Contribution in Favor of the OEFA Under Scrutiny: Transgressing the Non-Confiscation Taxation Principle?

Authors

  • Lucía Rodrigo Rohrhirsch Rodrigo, Elías & Medrano Abogados

    Abogada. Asociada del Estudio Rodrigo, Elías & Medrano Abogados. Contacto: lrodrigo@estudiorodrigo.com.

DOI:

https://doi.org/10.18800/themis.202001.033

Keywords:

Regulatory fee, differential tax benefit, principle of non-confiscation, contribution, tax

Abstract

One of the principles that limit the State’s taxing power is the principle of non-confiscation. In 2019, the Constitutional Court analyzed the scope of the aforementioned principle in a judgment that dismissed a constitutional action filed by a mining company that requested the non- application of Supreme Decree No. 130-2013-PCM, for breaching the principles of non-confiscation, legality and matter for loi.
In this paper, the author analyses whether the Regulation Contribution in favor of the OEFA violates the principle of non-confiscation and for this purpose, she explains the types of taxes that are regulated in the Peruvian legal system and which is the legal treatment that has been established for each type. In addition, she briefly makes some comments with regard to the Constitutional Court’s judgment.

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Published

2020-12-21

How to Cite

Rodrigo Rohrhirsch, L. (2020). The Regulation Contribution in Favor of the OEFA Under Scrutiny: Transgressing the Non-Confiscation Taxation Principle?. THEMIS Revista De Derecho, (77), 579–590. https://doi.org/10.18800/themis.202001.033

Issue

No. 77 (2020): Arbitraje

Section

Misceláneas

License

Creative Commons License

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