ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?

Vox Juris 1

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Title ARE THE PUBLIC ORGANIZATIONS OBLIGED TO PAY THE VEHICLE EQUITY TAX ON THE OWNERSHIP OF THEIR VEHICLES?
¿Los Organismos Públicos se encuentran obligados a pagar el Impuesto al Patrimonio Vehicular sobre la propiedad de sus vehículos?
 
Creator Arteaga Cruz, Stephanie Lauren; Corte Suprema de Justicia de la República
 
Subject



Impuesto al Patrimonio Vehicular; capacidad contributiva; organismos públicos

 
Description The article it will be absolved regarding whether or not public bodies are obliged to pay taxes on the concept of the Vehicle Equity Tax, from the definition of a tax and its direct relationship with the principle of contributory capacity; as well as, if they are included within the unaffectedness referred to in article 37 of the Single Ordered Text of the Municipal Taxation Law. In the same way, if the pronouncements issued by the Fiscal Court and by the Supreme Court of Justice of the Republic, on the matter, are subject to the nature of the tax and the principle defined above.
El presente artículo desarrolla lo concerniente a si los organismos públicos se encuentran o no obligados a tributar por concepto del Impuesto al Patrimonio Vehicular, desde la definición de impuesto y su relación directa con el principio de capacidad contributiva; así como, si se encuentran comprendidos dentro de la inafectación a que se refiere el artículo 37 del Texto Único Ordenado de la Ley de Tributación Municipal. De la misma manera, si los pronunciamientos emitidos por el Tribunal Fiscal y por la Corte Suprema de Justicia de la República, sobre la materia, se sujetan a la naturaleza del impuesto y al principio arriba acotado.DOIhttps://doi.org/10.24265/voxjuris.2020.v38n1.08
 
Publisher Fondo Editorial de la Universidad de San Martín de Porres
 
Contributor

 
Date 2019-12-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion



 
Format application/pdf
application/xml
 
Identifier https://www.aulavirtualusmp.pe/ojs/index.php/VJ/article/view/1721
 
Source Vox Juris; Vol. 38, Núm. 1 (2020); 155-169
2521-5280
1812-6864
 
Language spa
 
Relation https://www.aulavirtualusmp.pe/ojs/index.php/VJ/article/view/1721/1729
https://www.aulavirtualusmp.pe/ojs/index.php/VJ/article/view/1721/1910
 
Coverage





 
Rights Copyright (c) 2019 Stephanie Lauren Arteaga Cruz
http://creativecommons.org/licenses/by-nc-nd/4.0
 

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