Precedent and legal certainty: the challenge of consistency in tax case law

Abstract

This article analyzes the role of precedents in Peruvian tax law and how the coexistence of conflicting rulings issued by the Tax Court, the Judiciary, and the Constitutional Court reveals a structural flaw within the tax legal system. This issue goes beyond mere interpretative discrepancies, manifesting as precedents with contradictory legal standards that undermine fundamental rights, such as equality before the law, as well as core constitutional principles, including legal certainty and predictability.

In response to this interpretative asymmetry across the different instances, the study demonstrates that this jurisprudential chaos cannot be resolved endogenously within the Tax Court or the Judiciary. Therefore, it posits that the realignment of the system must stem primarily from a proactive intervention by the legislator through technical and timely reforms designed to provide stability and predictability to tax legislation.