Error does not generate a right, but can it generate the birth of the tax obligation of the tax on general sales (IGV)?

The article analyzes if in the assumption that in a payment voucher referred to a Value Added Tax (VAT) exemption, such tax is consigned by mistake, in application of VAT adjustment regulations, the operation referred in that voucher must be consider taxable.In that regard, the article makes a descr...

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Autor Principal: Ezeta Carpio, Sergio
Formato: Artículo
Idioma: spa
Publicado: Derecho & Sociedad 2015
Materias:
Law
Acceso en línea: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12561/13119
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