Negative Administrative Silence Application by the Peruvian Tax Court: Violation of Effective Judicial Protection and Legal Security?
DOI:
https://doi.org/10.37497/sdgs.v10i2.232Keywords:
Administrative silence, Effective jurisdiction, Legal securityAbstract
Objective: The general objective was to determine whether the application of a negative administrative silence in cases of a decision of the highest Peruvian administrative court on tax litigation within the legal period violated effective judicial protection and the principle of legal security.
Method: The type of research was correlational, cross-sectional and non-experimental in design. The measuring instrument was a questionnaire of 24 dated questions applied to relevant legal operators, such as specialized judges and specialists in constitutional and administrative law.
Results: The hypothesized proposal was verified with the results obtained and a proposal for legislative modification was outlined so as not to continue to affect the constitutional rights of two Peruvian citizens in any area that might arise.
Conclusion: It is concluded that in the absence of application of the negative administrative silence due to the omission of a pronouncement by the Tax Court, no legal period violates effective jurisdictional protection and legal security, for which reason article 157 of the Single Ordered Text of the Peruvian Tax Code must be altered to regulate the application of the negative administrative silence due to omission of a pronouncement by the Tax Court.
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