Faculty Tax

However, until recently, the tax court could not declare the nullity of profession of their own actions, so it could not start the process of prejudicial effect. At the policy level and on tax matters, the solution was provided by the 157 th of the TUO of the tax code, whose prescription does not constitute an absurdity, but a valid enabling extraordinary for the tax administration not only because it involves the protection of the public interest on which is based the application of taxes (sustainability of public burdens), but also because it is in accordance with the regulation of the Article 11 of the law N 27584. When our law of the administrative litigation process saw the light, not only regulated the process of prejudicial effect as it is known in the doctrine, but it opened the legal possibility that any public administration entity protects the public interest and demand to another public entity. In the sense of the foregoing and the dilemma that the tax administration whether or not the Faculty exceptional demand from the tax court, we believe that Yes you must have it to be able to control, not to the hierarchical superior as such, but the proper achievement and respect of the public interest, so it does not contravene article 157 of the TUO of the tax code standard legal or constitutional some (though certainlysuch authority does not usually use given the quality of many resolutions of the tax court; or, in the case of SUNAT, given the family nature which places them under the baton of the Ministry of economy and finance). Finally, issued regulations and published on the occasion of the granting of powers to the Executive Branch has allowed that the existing rules in the tax code, the General Administrative Procedure Act and the law of the administrative litigation process, see healthy completed, with which the process of prejudicial effect Gets a better scope.