¿Es posible la admisión de medios probatorios y/o argumentos luego del cierre de los requerimientos? Breves notas con motivo de la aplicación del reglamento del procedimiento de fiscalización tributaria

The object of the principle of material truth is to assure the certainty of facts in order to be able to issue a ruling as close to reality as possible. The principle has an intimate relationship with the limitation periods which, as regulated in our Tax Code, are only established as minimum terms i...

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Bibliographic Details
Main Author: Percy Bardales Castro
Format: Article
Language:Spanish
Published: Asociacion Civil THEMIS 2013-07-01
Series:Thēmis
Subjects:
Online Access:http://revistas.pucp.edu.pe/index.php/themis/article/view/9535

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