{"id":1280,"date":"2020-09-25T15:07:40","date_gmt":"2020-09-25T20:07:40","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=1280"},"modified":"2020-09-25T15:07:40","modified_gmt":"2020-09-25T20:07:40","slug":"el-tribunal-constitucional-frente-a-la-prescripcion-tributaria","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/el-tribunal-constitucional-frente-a-la-prescripcion-tributaria\/","title":{"rendered":"El Tribunal Constitucional frente a la Prescripci\u00f3n Tributaria"},"content":{"rendered":"<p class=\"wp-block-paragraph\">En sesi\u00f3n p\u00fablica llevada a cabo el d\u00eda 22 de\nsetiembre de 2020, el Pleno del Tribunal Constitucional decidi\u00f3, por mayor\u00eda\ndeclarar infundada la demanda de inconstitucionalidad presentada por el Colegio\nde Abogados de La Libertad contra la Primera Disposici\u00f3n Complementaria\nTransitoria (1\u00b0 DCT) del Decreto Legislativo N\u00b0 1421.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La norma en cuesti\u00f3n, publicada en setiembre de\n2018, dispuso que el plazo de prescripci\u00f3n de la facultad de la Administraci\u00f3n\npara cobrar la deuda tributaria se computa reci\u00e9n desde el d\u00eda siguiente a la\nnotificaci\u00f3n de las Resoluciones de Determinaci\u00f3n o de Multa emitidas a partir\nde setiembre de 2012, de acuerdo a lo dispuesto en el numeral 7 del art\u00edculo\n44\u00b0del C\u00f3digo Tributario.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En t\u00e9rminos pr\u00e1cticos, al no acogerse a la demanda de inconstitucionalidad, se entiende que la 1\u00b0 DCT del Decreto Legislativo N\u00b0 1421 se mantiene dentro del ordenamiento legal; con lo cual no prosperar\u00edan las acciones iniciadas por un grupo de contribuyentes para que se declare la prescripci\u00f3n de la facultad de la Administraci\u00f3n para cobrarles las deudas tributarias por montos significativos que se encuentran en etapa de discusi\u00f3n en sede administrativa o judicial, sin perjuicio de lo que se pueda resolver en cada caso respecto a los temas de fondo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si tienes alguna consulta sobre este tema, en LADERSAM podemos ayudarte, si nos escribes al whatsapp +51 997050525 o al correo&nbsp;<a rel=\"noreferrer noopener\" target=\"_blank\" href=\"mailto:comercial@ladersam.com\">comercial@ladersam.com<\/a>&nbsp;y de inmediato nos pondremos en contacto contigo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Visita&nbsp;<a rel=\"noreferrer noopener\" target=\"_blank\" href=\"http:\/\/www.ladersam.com\/en\/\">www.ladersam.com<\/a>&nbsp;y conoce m\u00e1s sobre los servicios de asesor\u00eda especializada tributaria que ofrece LADERSAM.<\/p>","protected":false},"excerpt":{"rendered":"<p>En sesi\u00f3n p\u00fablica llevada a cabo el d\u00eda 22 de setiembre de 2020, el Pleno del Tribunal Constitucional decidi\u00f3, por mayor\u00eda declarar infundada la demanda de inconstitucionalidad presentada por el Colegio de Abogados de La Libertad contra la Primera Disposici\u00f3n Complementaria Transitoria (1\u00b0 DCT) del Decreto Legislativo N\u00b0 1421. La norma en cuesti\u00f3n, publicada en [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1281,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[105],"tags":[],"class_list":["post-1280","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>El Tribunal Constitucional frente a la Prescripci\u00f3n Tributaria - Ladersam Consultores<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ladersam.com\/en\/el-tribunal-constitucional-frente-a-la-prescripcion-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Tribunal Constitucional frente a la Prescripci\u00f3n Tributaria - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"En sesi\u00f3n p\u00fablica llevada a cabo el d\u00eda 22 de setiembre de 2020, el Pleno del Tribunal Constitucional decidi\u00f3, por mayor\u00eda declarar infundada la demanda de inconstitucionalidad presentada por el Colegio de Abogados de La Libertad contra la Primera Disposici\u00f3n Complementaria Transitoria (1\u00b0 DCT) del Decreto Legislativo N\u00b0 1421. 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