En el presente informe se analiza como deben ser aplicados los intereses moratorios durante
el trámite del proceso contencioso administrativo utilizando como base el derecho al plazo
razonable y la finalidad de los intereses moratorios. De ese modo, inicialmente se abordarán
los conceptos de derecho al plazo razonable e intereses moratorios tributarios al amparo de
los diversos pronunciamientos por parte del Tribunal Constitucional.
En concordancia con ello y teniendo en cuenta los conceptos desarrollados inicialmente se
analizará la liquidación de intereses moratorios propuesta por el Tribunal Fiscal en la
Resolución No. 1975-2-2021. / This report analyzes how late payment interest should be applied during the administrative
litigation process based on the right to reasonable time and the purpose of late payment
interest. Thus, initially, the concepts of the right to reasonable time and tax interest in arrears
will be addressed under the protection of the various pronouncements made by the
Constitutional Court.
In accordance with this and taking into account the concepts initially developed, the liquidation
of delinquent interest proposed by the Tax Court in Resolution No. 1975-2-2021 will be
analyzed.
| Identifer | oai:union.ndltd.org:PUCP/oai:tesis.pucp.edu.pe:20.500.12404/22977 |
| Date | 08 August 2022 |
| Creators | Jiménez Vereau, Alejandro Enrique |
| Contributors | Viacava Paredes, Gloria María |
| Publisher | Pontificia Universidad Católica del Perú, PE |
| Source Sets | Pontificia Universidad Católica del Perú |
| Language | Spanish |
| Detected Language | English |
| Type | info:eu-repo/semantics/bachelorThesis |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess, Atribución 2.5 Perú, http://creativecommons.org/licenses/by/2.5/pe/ |
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