1. On the application of the most-favoured-nation clause in the recent pronouncements of the Tax Court
- Author
-
María Cecilia Pérez Aponte
- Subjects
Tax court ,Aduanas ,Political science ,Welfare economics ,Derecho mercantil ,Importaciones ,purl.org/pe-repo/ocde/ford#5.05.01 [http] ,Trade restriction ,The Republic - Abstract
La autora comenta sobre las Resoluciones del Tribunal Fiscal que podrían contravenir el ordenamiento jurídico comunitario al permitirle a la Autoridad Aduanera establecer requisitos adicionales a lo dispuesto en el Acuerdo de Cartagena. Ello, según la autora, constituiría una restricción al comercio subregional mediante la cual la República del Perú estaría dificultando las importaciones por decisión unilateral. The author comments on the Tax Court rulings which could contravene the Community legal order by allowing the Customs Authority to establish additional requirements to the provisions of the Cartagena Agreement. This, according to the author, would constitute a sub-regional trade restriction whereby the Republic of Peru would be hindering imports by unilateral decision.
- Published
- 2015