Episodio 55: Comentarios sobre Casación Nro. 11138-2020 -...

What this episode covers

🔹 En la Casación Nro. 11138-2020, el Tribunal Fiscal sostuvo que la administración tributaria no tiene la facultad de revisar las pérdidas generadas en ejercicios prescritos cuando se trata de determinar la obligación tributaria de ejercicios no prescritos. Esta decisión se basa en la interpretación de diversos artículos del Código Tributario peruano, que establecen que la facultad de la administración tributaria para determinar la obligación tributaria prescribe en un plazo de cuatro años desde la fecha de presentación de la declaración correspondiente. 🔸Acompaña en esta edición de #QuantumInforma, a Julio Marroquín Minaya, Gerente del Área Legal en Quantum Consultores, quien nos comparte que esta Casación delimita la facultad de determinación de la SUNAT y puede ser considerada como una referencia para futuros casos similares en el Poder Judicial. Sin embargo, cada caso concreto debe ser analizado a la luz de las circunstancias específicas y la normativa aplicable. ▶️ Si deseas ver el video y el blog completo, te invitamos a verlo en el link: http://bit.ly/3K4cx1D

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This episode is 5 minutes long.

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This episode was published on April 18, 2023.

What is this episode about?

🔹 En la Casación Nro. 11138-2020, el Tribunal Fiscal sostuvo que la administración tributaria no tiene la facultad de revisar las pérdidas generadas en ejercicios prescritos cuando se trata de determinar la obligación tributaria de ejercicios no...

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