{"id":1490,"date":"2023-02-28T03:49:53","date_gmt":"2023-02-28T03:49:53","guid":{"rendered":"https:\/\/radiolider.com.pe\/web\/?p=1490"},"modified":"2023-02-28T03:50:00","modified_gmt":"2023-02-28T03:50:00","slug":"marianella-ledesma-fallo-del-tc-que-elimina-intereses-moratorios-es-inconstitucional","status":"publish","type":"post","link":"https:\/\/radiolider.com.pe\/web\/2023\/02\/28\/marianella-ledesma-fallo-del-tc-que-elimina-intereses-moratorios-es-inconstitucional\/","title":{"rendered":"MARIANELLA LEDESMA: FALLO DEL TC QUE ELIMINA INTERESES MORATORIOS ES INCONSTITUCIONAL"},"content":{"rendered":"\n<p>La expresidenta del Tribunal Constitucional (TC), Marianella Ledesma, consider\u00f3 inconstitucional la reciente sentencia de este \u00f3rgano supremo que elimina los intereses moratorios.<\/p>\n\n\n\n<p><br>Argument\u00f3 que hay dos motivos de inconstitucionalidad: primero, porque no hay pronunciamiento sobre cosa juzgada y segundo, porque el TC est\u00e1 asumiendo el rol de legislador al emitir una regla tributaria, funci\u00f3n que no le corresponde.<\/p>\n\n\n\n<p><br>La exmagistrada sostuvo que, para que el Tribunal cree un precedente, tiene que emitir sentencia con cosa juzgada. Es decir, tiene que darse a partir de que se pronuncie o resuelva un caso, hecho que no ha ocurrido en la demanda de Maxco porque fue declarada improcedente.\u00a0<\/p>\n\n\n\n<p><br>La\u00a0<strong>resoluci\u00f3n del TC f<\/strong>ue emitida frente a un recurso presentado por la empresa Maxco que el tribunal consider\u00f3 improcedente.\u00a0<\/p>\n\n\n\n<p><br>Refiri\u00f3, en el portal Ojo Publico, que el art\u00edculo 74 de la Constituci\u00f3n establece que solamente el Congreso a trav\u00e9s de una ley puede crear o modificar impuestos.\u00a0<\/p>\n\n\n\n<p><br>Ledesma, asimismo consider\u00f3 que el\u00a0<strong>fallo del TC exonera t\u00e1citamente a las empresas de los intereses moratorios,<\/strong>\u00a0un concepto que forma parte de sus obligaciones tributarias. Por esta raz\u00f3n, anot\u00f3, las compa\u00f1\u00edas se ver\u00e1n incentivadas a alargar sus procesos con el aval de que no se les cobrar\u00e1 intereses por el tiempo impago.\u00a0<\/p>\n\n\n\n<p>ANDINA<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La expresidenta del Tribunal Constitucional (TC), Marianella Ledesma, consider\u00f3 inconstitucional la reciente sentencia de este \u00f3rgano supremo que elimina los intereses moratorios. Argument\u00f3 que hay dos motivos de inconstitucionalidad: primero, porque no hay pronunciamiento sobre cosa juzgada y segundo, porque el TC est\u00e1 asumiendo el rol de legislador al emitir una regla tributaria, funci\u00f3n que [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1491,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nacionales"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>MARIANELLA LEDESMA: FALLO DEL TC QUE ELIMINA INTERESES MORATORIOS ES INCONSTITUCIONAL - Radio L\u00edder Cajamarca, \u00a1la voz de la integraci\u00f3n, l\u00edder en la regi\u00f3n!<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/radiolider.com.pe\/web\/2023\/02\/28\/marianella-ledesma-fallo-del-tc-que-elimina-intereses-moratorios-es-inconstitucional\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MARIANELLA LEDESMA: FALLO DEL TC QUE ELIMINA INTERESES MORATORIOS ES INCONSTITUCIONAL - Radio L\u00edder Cajamarca, \u00a1la voz de la integraci\u00f3n, l\u00edder en la regi\u00f3n!\" \/>\n<meta property=\"og:description\" content=\"La expresidenta del Tribunal Constitucional (TC), Marianella Ledesma, consider\u00f3 inconstitucional la reciente sentencia de este \u00f3rgano supremo que elimina los intereses moratorios. Argument\u00f3 que hay dos motivos de inconstitucionalidad: primero, porque no hay pronunciamiento sobre cosa juzgada y segundo, porque el TC est\u00e1 asumiendo el rol de legislador al emitir una regla tributaria, funci\u00f3n que [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/radiolider.com.pe\/web\/2023\/02\/28\/marianella-ledesma-fallo-del-tc-que-elimina-intereses-moratorios-es-inconstitucional\/\" \/>\n<meta property=\"og:site_name\" content=\"Radio L\u00edder Cajamarca, \u00a1la voz de la integraci\u00f3n, l\u00edder en la regi\u00f3n!\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-28T03:49:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-28T03:50:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/radiolider.com.pe\/web\/wp-content\/uploads\/2023\/02\/sunat.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1800\" \/>\n\t<meta property=\"og:image:height\" content=\"1200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Redacci\u00f3n Radio L\u00edder\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Redacci\u00f3n Radio L\u00edder\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/radiolider.com.pe\/web\/2023\/02\/28\/marianella-ledesma-fallo-del-tc-que-elimina-intereses-moratorios-es-inconstitucional\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/radiolider.com.pe\/web\/2023\/02\/28\/marianella-ledesma-fallo-del-tc-que-elimina-intereses-moratorios-es-inconstitucional\/\"},\"author\":{\"name\":\"Redacci\u00f3n Radio L\u00edder\",\"@id\":\"https:\/\/radiolider.com.pe\/web\/#\/schema\/person\/6db22ec9458e96b9933dec17fec082ef\"},\"headline\":\"MARIANELLA LEDESMA: FALLO DEL TC QUE ELIMINA INTERESES MORATORIOS ES INCONSTITUCIONAL\",\"datePublished\":\"2023-02-28T03:49:53+00:00\",\"dateModified\":\"2023-02-28T03:50:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/radiolider.com.pe\/web\/2023\/02\/28\/marianella-ledesma-fallo-del-tc-que-elimina-intereses-moratorios-es-inconstitucional\/\"},\"wordCount\":226,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/radiolider.com.pe\/web\/#organization\"},\"articleSection\":[\"NACIONALES\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/radiolider.com.pe\/web\/2023\/02\/28\/marianella-ledesma-fallo-del-tc-que-elimina-intereses-moratorios-es-inconstitucional\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/radiolider.com.pe\/web\/2023\/02\/28\/marianella-ledesma-fallo-del-tc-que-elimina-intereses-moratorios-es-inconstitucional\/\",\"url\":\"https:\/\/radiolider.com.pe\/web\/2023\/02\/28\/marianella-ledesma-fallo-del-tc-que-elimina-intereses-moratorios-es-inconstitucional\/\",\"name\":\"MARIANELLA LEDESMA: FALLO DEL TC QUE ELIMINA INTERESES MORATORIOS ES INCONSTITUCIONAL - 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