El control de convencionalidad en sede administrativa: un mecanismo para la defensa de los contribuyentes

With the sentence 04293-2012-PA/TC, the Constitutional Court revoked the binding precedent that validated the application of a constitutionality control by the administrative jurisdiction. Thus, taxpayers face a situation of defenselessness against the potential application of unconstitutional...

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Bibliographic Details
Main Authors: Loayza Jordán, Fernando, Casma Rocha, Julio César
Format: Article
Language:Spanish
Published: 2019
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7622482
Source:THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 145-160
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