| dc.creator | Villanueva González, Martín | |
| dc.date | 2018-04-10T19:52:47Z | |
| dc.date | 2018-04-10T19:52:47Z | |
| dc.date | 2014 | |
| dc.date.accessioned | 2023-03-09T06:25:39Z | |
| dc.date.available | 2023-03-09T06:25:39Z | |
| dc.identifier | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12583/13140 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/6020637 | |
| dc.description | En el presente artículo, el autor describe los problemas por los que viene atravesando las empresas navieras peruanas debido a las equivocadas interpretaciones que realiza la Administración Tributaria acerca de los alcances de la Ley de reactivación y promoción de la Marina Mercante Nacional; a los perjudiciales procedimientos de cobranza de deudas tributarias, y al deficiente sistema de solución de controversias suscitadas entre los contribuyentes y la Administración Tributaria. | |
| dc.description | In this article, the author describes the problems that come through the Peruvian shipping companies because of misinterpretations made by the tax authority about the scope of the Law for reactivation and promotion of the National Merchant Marine; to harmful tax collection procedures and poor debt settlement system controversies between taxpayers and the Tax Administration. | |
| dc.format | application/pdf | |
| dc.language | spa | |
| dc.publisher | Pontificia Universidad Católica del Perú | |
| dc.publisher | PE | |
| dc.relation | urn:issn:2079-3634 | |
| dc.rights | Attribution 4.0 International | |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.rights | http://creativecommons.org/licenses/by/4.0 | |
| dc.source | Derecho & Sociedad; Núm. 43 (2014) | |
| dc.subject | Law | |
| dc.subject | National Merchant Marine | |
| dc.subject | Law 28583 | |
| dc.subject | Cabotage | |
| dc.subject | Enforced Collection | |
| dc.subject | Tax Disputes | |
| dc.subject | Effective Judicial Protection | |
| dc.subject | Marina Mercante Nacional | |
| dc.subject | Ley 28583 | |
| dc.subject | Cabotaje | |
| dc.subject | Cobranza Coactiva | |
| dc.subject | Controversias Tributarias | |
| dc.subject | Tutela Jurisdiccional Efectiva | |
| dc.subject | https://purl.org/pe-repo/ocde/ford#5.05.00 | |
| dc.title | SUNAT: Torpedeando a la Marina Mercante nacional | |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | Artículo | |
