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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| Format: | Others |
| Language: | Español |
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Derecho & Sociedad
2015
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| Online Access: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12572/13130 http://repositorio.pucp.edu.pe/index/handle/123456789/117672 |