Giuristi Vol. 2 Nº 4 (2021)
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Item Metadata only Reflexiones en torno al equilibrio económico financiero(Universidad ESAN, 2021-12-11) Nalvarte Salvatierra, PierreFinancial economic equilibrium is a concept that can be objectively determined, from a financial mathematical point of view, beyond what is prescribed by current legal regulations. It is important to be aware of this. Even when a rule or a contractual clause establishes a mechanism for restoring the economic and financial equilibrium, it may not be achieved, because for this, strictly speaking, the expected profitability or the net present value would have to be maintained, in accordance with the applicable cost of capital. The true economic and financial equilibrium is considered when evaluating an addendum to a PPP contract or when structuring a new PPP. If a mechanism is stipulated in a future contract that truly seeks to reestablish the economic and financial equilibrium, this would have to materialize by preparing a cash flow and observing the IRR or NPV, even if this is more complex.Item Metadata only Vacunación contra la covid-19 y relaciones de trabajo(Universidad ESAN, 2021-12-11) Pizzo, Nicolás; Sande Escobal, BrunoIn several countries there is no obligation to be vaccinated against COVID-19. Vaccination is thus a voluntary and free act. In the present work we will try to explain if this solution of principle is maintained in the field of labor relations or changes at the request of the employer, and as a consequence of the management powers exercised by the employer, the worker's duty of obedience or even, attending to the obligation of security and prevention of occupational risks that the employer has. For this purpose, we will analyze the scope of the discussion in Uruguay regarding the impacts caused by vaccination against COVID-19 in the field of the employment relationship.Item Metadata only La magnitud de la mype en el Perú: libertad para elegir la estructura empresarial(Universidad ESAN, 2021-12-11) Aliaga Jibaja, Luis AgustínThe purpose of this article is to describe the current situation of micro and small-sized enterprises (mype) considering national statistics and legal aspects. It highlights the importance of the mype sector as it represents the largest number of businesses in the country and it ́s the largest provider of jobs to the national economy. This article also addresses the informality of the mype sector, the individual characteristics of mypes as business organizations, the legal limitations to access the different incorporation forms and the need to carry out reforms to promote the development of the sector.Item Metadata only Abuso de poder económico, acaparamiento y especulación(Universidad ESAN, 2021-12-11) Stucchi, Pierino; Ballon Estacio, FernandoThis article addresses the recent legislative developments on the crimes of abuse of economic power, hoarding and speculation in the Peruvian jurisdiction, as well as the inconvenience that its validity represents for the proper development of free competition policies. It is concluded that, contrary to what is recommended by international standards, the requirements of regulatory quality have not been met in the context of a pandemic.Item Metadata only Margen de apreciación nacional, diálogo judicial y argumentación racional: notas desde la experiencia peruana(Universidad ESAN, 2021-12-11) Grández Castro, Pedro P.The paper analyzes the presence of the national margin of appreciation doctrine (NMA) in the reasoning developed in the inter-American human rights system, from a perspective of articulation between the Inter-American Court jurisdiction and States internal jurisdictions. The argument that is defended in the paper maintains that, in the framework of an open process of implementation of a globalized model of constitutionalism, a certain level of NMA is not only necessary for the inter-American judicial dialogue, but also even indispensable. In order to achieve this objective, the work has three parts: the first presents a brief summary of the NMA doctrine and its justification; the second presents the debate developed in this regard in the inter-American system; and the last one shows an example of a rational interaction model based on the Peruvian case of conventional control of the amnesty received by President Alberto Fujimori.Item Metadata only La interpretación en el derecho tributario(Universidad ESAN, 2021-12-11) Chávez Gonzales, Ángel MarcoTax controversies in part are originated by the different interpretations of the tax regulations between tax administration and taxpayers, so the issue of the interpretation of the tax regulations is of academic interest for this reason we have resorted to the doctrine and from a practical point of view to the resolutions of the Tax Court and the judgments of the Supreme Court. This article begins showing what tax controversies mean in numbers; then referring to the a priori approach of the interpreter, known as general interpretation criteria; also we will discuss the methods of interpretation; after we will see the apothegms of interpretation, which are topical arguments of fairly general acceptance; finalizing the article with the analogy, the excessive interpretation of the rule and the interpretation of the tax relief.
