El Aporte por Regulación a favor del OEFA bajo la lupa: ¿transgresión al principio de no confiscatoriedad?
One of the principles that limit the State’s taxing power is the principle of non-confiscation. In 2019, the Constitutional Court analyzed the scope of the aforementioned principle in a judgment that dismissed a constitutional action filed by a mining company that requested the non- application...
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| Main Author: | |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2020
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7882650 |
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| Summary: |
One of the principles that limit the State’s taxing
power is the principle of non-confiscation. In 2019,
the Constitutional Court analyzed the scope of
the aforementioned principle in a judgment that
dismissed a constitutional action filed by a mining
company that requested the non- application of
Supreme Decree No. 130-2013-PCM, for breaching
the principles of non-confiscation, legality and
matter for loi.
In this paper, the author analyses whether the
Regulation Contribution in favor of the OEFA
violates the principle of non-confiscation and
for this purpose, she explains the types of taxes
that are regulated in the Peruvian legal system
and which is the legal treatment that has been
established for each type. In addition, she briefly
makes some comments with regard to the
Constitutional Court’s judgment. |
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