Los precedentes en nuestro ordenamiento jurídico: su regulación y emisión en materia tributaria

Binding precedents are a tool that not only sustains legal certainty and the right to equality,but also is a unifying path between substantial criteria that is to be applied on similar cases. Even though several jurisdictional bodiesare vested with the power of issuing binding precedents, the lack o...

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Bibliographic Details
Main Authors: María Eugenia Caller Ferreyros, Regina Ruiz Reyna Farje
Format: Article
Language:Spanish
Published: Asociacion Civil THEMIS 2013-07-01
Series:Thēmis
Subjects:
Online Access:http://revistas.pucp.edu.pe/index.php/themis/article/view/9534