La inconstitucionalidad de la exoneración de impuestos mediante Decreto de Urgencia
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Date
2022
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Universidad Nacional de Trujillo
Abstract
El presente proyecto de investigación se planteó como problema ¿En qué medida, la emisión del Decreto de Urgencia N° 003-2019 conculca lo señalado en los artículos 74° y 103 de la Constitución Política del Estado? Por tal motivo, se contó con la necesidad de determinar la constitucionalidad del Decreto de Urgencia N° 003-2019 conforme el artículo 74° de la Constitución Política del Perú, para lo cual, de acuerdo a la necesidad fue necesario aplicar una investigación de tipo básica, según la profundidad del objeto es de tipo explicativa, y, por su carácter en la medida corresponde a uno de tipo cualitativo en razón de que los datos analizados corresponden a unos no numéricos, quedando conformada la muestra por el Decreto de Urgencia N° 003-2019, con lo cual se permitió arriar a la conclusión que, al realizar un análisis sobre la constitucionalidad del Decreto de Urgencia N° 003-2019, se observó, que la misma encuentra su enmienda de constitucionalidad, en virtud del segundo párrafo del artículo 135° de la Constitución, la cual, establece que en el periodo de interregno parlamentario el Ejecutivo deberá legislar a través de los decretos de Urgencia.
ABSTRACT This research project was raised as a problem. To what extent does the issuance of Emergency Decree No. 003-2019 violate what is stated in articles 74 and 103 of the Political Constitution of the State? For this reason, it was ecessary to determine the constitutionality of Emergency Decree No. 003-2019 in accordance with article 74 of the Political Constitution of Peru, for which, according to the need, it was necessary to apply an investigation of the type basic, according to the depth of the object it is explanatory, and, due to its nature, the measure corresponds to a qualitative one because the data analyzed correspond to non-numerical data, the sample being made up by Urgency Decree No. 003-2019, with which it was allowed to reach the conclusion that, when carrying out an analysis on the constitutionality of Emergency Decree No. 003-2019, it was observed that it finds its constitutionality amendment, by virtue of the second paragraph of the Article 135 of the Constitution, which establishes that in the period of parliamentary interregnum the Executive must legislate through Emergency Decrees.
ABSTRACT This research project was raised as a problem. To what extent does the issuance of Emergency Decree No. 003-2019 violate what is stated in articles 74 and 103 of the Political Constitution of the State? For this reason, it was ecessary to determine the constitutionality of Emergency Decree No. 003-2019 in accordance with article 74 of the Political Constitution of Peru, for which, according to the need, it was necessary to apply an investigation of the type basic, according to the depth of the object it is explanatory, and, due to its nature, the measure corresponds to a qualitative one because the data analyzed correspond to non-numerical data, the sample being made up by Urgency Decree No. 003-2019, with which it was allowed to reach the conclusion that, when carrying out an analysis on the constitutionality of Emergency Decree No. 003-2019, it was observed that it finds its constitutionality amendment, by virtue of the second paragraph of the Article 135 of the Constitution, which establishes that in the period of parliamentary interregnum the Executive must legislate through Emergency Decrees.
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Keywords
Decretos, Constitucionalidad, Principios, Normas, Ley