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When to pay Tax Moratorium Interest?

The present article discusses when the tax moratorium interest as part of the tax debt is generated, and which judicial way to discuss its payment. For this purpose, the author starts developing the explicit constitutional principles that are limits to the taxing power of the State; and then she mak...

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Autor Principal: Núñez Rivas, Silvia Ysabel
Formato: Artículo
Idioma: spa
Publicado: Derecho & Sociedad 2015
Materias:
Law
Constitutional Principles
Tax Debt
Tax Moratorium Interest
Judicial Process
Constitutional Court
Principios Constitucionales
Deuda Tributaria
Interés Moratorio Tributario
Proceso Judicial
Tribunal Constitucional
Acceso en línea: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12572/13130
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