The indemnifying / compensatory and reparatory functions of the tax surcharge
DOI:
https://doi.org/10.18272/iu.v13i15.725Keywords:
Administración Pública, facultades, derechos, facultad determinadora, imperium del Estado, perjuicio a la administración tributariaAbstract
The Constitutional Court by decision No. 008-12-SIN-CC resolves to declare the constitutionality of the tax surcharge, figure by which ipso jure the Tax Administration determines a value payable by the taxpayer, it automatically applies an additional 20% on the principal, by way of penalty. What are the powers of the tax authority? How does the surcharge can be justified as a damage done by the fact of tax determination?
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Published
2013-01-01
How to Cite
Bustos A., J., Merizalde, M., & Galarza, S. (2013). The indemnifying / compensatory and reparatory functions of the tax surcharge. Iuris Dictio, 13(15). https://doi.org/10.18272/iu.v13i15.725
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