Giuristi: Revista de Derecho Corporativo

URI permanente para esta comunidadhttps://hdl.handle.net/20.500.12640/4080

Es una publicación semestral de carácter científico, editada por la Facultad de Derecho y Ciencias Sociales de la Universidad ESAN. Su misión es contribuir al conocimiento jurídico mediante la publicación de trabajos de investigación académica originales y especializados en Derecho Corporativo y temas jurídicos afines, con relevancia tanto nacional como internacional. Su visión es llegar a ser una fuente de referencia clave en Derecho Corporativo a nivel regional y global. Está dirigida a abogados e investigadores interesados en profundizar en el estudio del Derecho Corporativo.

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2021 - 20232

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Autor: search.filters.author.Chávez Gonzales, Ángel MarcoTema: search.filters.subject.Analogía

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Mostrando 1 - 2 de 2
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    Análisis de la norma IX del código tributario. Integración jurídica
    (Universidad ESAN, 2023-12-31) Chávez Gonzales, Ángel Marco
    Because of autonomy of tax law Rule IX of the Tax Code introduces legal integration, that works in the field that is not protected by principle of legality and preference of law, through the procedures of analogy and legal principles in cases of legal loophole other than legal vacuum, analyzing Standard IX in its components assumption “In matters not provided for by this Code or in other tax regulations” and consequence “rules other than tax regulations may be applied as long as they do not oppose and distort them. Additionally, the Principles of Tax Law will be applied, or failing that, the Principles of Administrative Law and the General Principles of Law”.
  • Miniatura
    ÍtemSolo Metadatos
    La interpretación en el derecho tributario
    (Universidad ESAN, 2021-12-11) Chávez Gonzales, Ángel Marco
    Tax 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.