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Artículos

Vol. 13 No. 15 (2013)

The indemnifying / compensatory and reparatory functions of the tax surcharge

  • Javier Bustos A.
  • Marisabel Merizalde
  • Sthepany Galarza
DOI
https://doi.org/10.18272/iu.v13i15.725
Submitted
September 9, 2016
Published
2013-01-01

Abstract

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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