Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421

Authors

  • Percy Enrique Bardales Castro Pontificia Universidad Católica del Perú, Lima, Perú.

DOI:

https://doi.org/10.26439/advocatus2022.n042.5769

Keywords:

non-retroactivity, tax rules, prescription of the action to request payment, legislative tax decree, tax debt, Tax Law

Abstract

This paper aims to offer some brief reflections on the legal effect generated by the entry into force of the First Transitory Complementary Provision of the Legislative Decree 1421 for purposes of the regulatory regime related to the start of the statute of limitation for the exercise of the power of the tax authority to demand payment of the tax debt, as amended by Legislative Decree 1113.

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Author Biography

  • Percy Enrique Bardales Castro, Pontificia Universidad Católica del Perú, Lima, Perú.

    Abogado por la Pontificia Universidad Católica del Perú. MBA por la Universidad Adolfo Ibáñez, Chile. Máster en Argumentación Jurídica por la Universidad de León, España. Postítulo en Derecho Procesal Constitucional.
    Especialización en Derecho Constitucional Tributario por la Universidad de Salamanca, España. Miembro del Instituto Peruano de Derecho Tributario y de la Asociación Fiscal Internacional.

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Published

2022-03-01

Issue

No. 042 (2022)

Section

Misceláneas

How to Cite

Non-retroactivity of tax regulations and the First Complementary Disposition of Legislative Decree 1421. (2022). Advocatus, 042, 293–304. https://doi.org/10.26439/advocatus2022.n042.5769