Análisis constitucional y legal del derecho a probar en los procedimientos tributarios
Análisis constitucional y legal del derecho a probar en los procedimientos tributarios
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Nava Tolentino, J. J. (2025). Análisis constitucional y legal del derecho a probar en los procedimientos tributarios. Tributos Y Aduanas, 3, 69-82. https://revistas.sunat.gob.pe/index.php/tya/article/view/66
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This article develops the right to prove, analyzed from the constitutional and human rights perspective, and then examines Peruvian regulations in the judicial, administrative and, therefore, tax spheres; as well as in comparative law; reviewing the scope of various jurisprudence of the Supreme Court, linked to the topic and principles that feed its meaning and correct application.
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