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Item type:Publication, La posesión como presupuesto para adquirir la propiedad de un bien mueble o inmueble por el decurso del tiempo y la falta de diligencia del propietario(2023-01-01)Possession is a legal institution that is regulated in the third section of title I of article 896 of the Civil Code and is defined as the de facto exercise of one or more powers inherent to property. That is to say, the legal institution of possession confers on the possessor one of the property attributes, and to be precise, the right to use or enjoy the good, but not the attribute of disposing of or claiming the good, since these last two attributes are exercised exclusively by the owner of the property. The possession of an asset, for a determined period of time and complying with the requirements established in the substantive norm, can lead to the possessor of the asset becoming its owner, as long as possession of the asset has been exercised as a owner for a period of ten years, in a continuous and public peaceful manner in the case of real estate (extraordinary prescription), possession for a period of five years, having fair title and having acted in good faith (ordinary prescription), in accordance with what is prescribed in article 950 of the Civil Code, in the case of goods is required in accordance with article 951 of the aforementioned regulatory body, continuous, peaceful and public possession as owner is required for two years if there is good faith (prescription ordinary), and by four if there is none (extraordinary prescription). The acquisitive prescription of domain is a legal institution that sanctions the owner of a movable or immovable property that does not act diligently; and does not exercise, the possession of the property of his property during a certain period of time, under the premise that indeterminate legal situations cannot be maintained over time, the acquisitive prescription of ownership has legal security as a legal basis, the same that must be understood as the reasonable expectation of those administered as to how the power will act in the exercise of the right. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, El tributo y la responsabilidad social corporativa como generadores del Estado de bienestar en el Perú – 2021(2023-01-01)La investigación tuvo como objetivo determinar de qué manera el Tributo y la Responsabilidad Social Corporativa (En adelante RSC) se constituyen en herramientas para generar el Estado de Bienestar (En adelante EB) en el Perú. El método de investigación fue mixto, tuvo un enfoque cualitativo, donde se extrajo la percepción subjetiva de los expertos entrevistados en relación con el binomio Tributo –RSC y un enfoque cuantitativo, para conocer datos objetivos sobre las variables investigadas. La investigación tuvo como resultados que el Tributo a través del rol social de redistribuir la riqueza producida y la dación de incentivos tributarios para estimular la inversión privada en la zona rural del Perú se constituye en una herramienta idónea para generar el EB. Así mismo, la RSC a través del proceso de generación de valor en su dimensión interna y externa, se constituye en una herramienta idónea para generar el EB. De acuerdo con los datos obtenidos y conforme con Gonzáles (2022) el Tributo es una herramienta idónea para generar el EB en el Perú, a través de la simplificación del sistema tributario para construir puentes entre la formalidad y la informalidad. Así mismo, Morel (2020) manifestó que la RSC por medio de actos orientados a satisfacer las necesidades de los grupos de interés vía generación de valor a los accionistas y trabajadores y por medio de acciones concretas para la generación de oportunidades a las comunidades aledañas y el cuidado del medio ambiente, se constituye en una herramienta idónea para generar el EB. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, El fenómeno de constitucionalización de los procedimientos tributarios(2023-01-01)Currently, the materialization of the phenomenon of constitutionalization of tax procedures can be seen, in which the literal nature of the law is not sufficient; but, the systematic interpretation of the procedural and substantial rules on tax matters with other norms of the legal system to provide constitutionality to the tax rules, the same ones that have been produced for the most part by the legislator derived under the protection of article 104 of the fundamental norm and consequently there was not the necessary debate on the part of the political forces for the normative production of the rules of the tax legal system, always keeping in mind the aphorism Nulum Taxation without representation, where the exception is the delegation of powers and the rule of production of tax regulations is the parliamentary debate within the Congress of the Republic. The Constitutional Court has produced binding precedents and jurisprudential doctrine in relation to the guarantees that must be observed in the course of tax procedures that are established as a dimension of tax power in its supervisory and coercive dimension. Likewise, the Fifth Supreme Constitutional and Social Transitory Chamber of the Supreme Court of the Republic has been producing binding precedents that constitute normative parameters that must be taken into account by the judges of the republic, by the Tax Court, the SUNAT and all the Tax Administrations at the time of issuing a judicial or administrative decision that resolves the claims made by taxpayers, extracting said premise from a systematic interpretation of article 148 of the Political Constitution of Peru and article 36 of the TUO of the Process Law Administrative Litigation, as judges are the ones who control the legality and constitutionality of administrative decisions.