Análisis del precedente vinculante en materia tributaria en el Perú

Authors

  • César Dávila Alvarado Universidad de Piura

DOI:

https://doi.org/10.26439/advocatus2021.n040.5286

Keywords:

binding precedent, legal interpretation, inter parte, erga ommes, radio decidendi, obiter dicta, Constitutional Court, Supreme Court

Abstract

The present work aims to carry out an analysis of various practical problems that legal operators face when working with precedents, especially in tax matters. The questions to be analyzed are: (i) Which of the interpretations made by the Constitutional Court and the Supreme Court are binding? (ii) In what sense are they binding? (iii) To what extent are they binding? and, (iv) who do they link?

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Author Biography

  • César Dávila Alvarado, Universidad de Piura

    Abogado por la Universidad de Piura. Miembro del Instituto Peruano de Derecho Tributario.

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Published

2021-07-27

Issue

No. 040 (2021)

Section

Especial Tributación

How to Cite

Análisis del precedente vinculante en materia tributaria en el Perú. (2021). Advocatus, 040, 85-112. https://doi.org/10.26439/advocatus2021.n040.5286