The extinctive prescription of the cause of action of the tax administration in the proceeding of collecting a tax debt: is legislative decree 1421 unconstitutional?
After Legislative Decree 1113 came into force, the discussion regarding the constitutionality of the extinctive prescription of the cause of action for the tax administration in the proceeding of collecting a tax debt arose. Such debate originated because the prescription period began running before...
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| Formato: | Artículo (Article) |
| Idioma: | Español (Spanish) |
| Publicado: |
Pontificia Universidad Católica del Perú
2019
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| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/themis/article/view/22631 |