EMBARGO EN FORMA DE INTERVENCIÓN - VENTURA SALAMANCA, Yasmany

7/21/2019 EMBARGO EN FORMA DE INTERVENCIÓN - VENTURA SALAMANCA, Yasmany

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e`jetcvj+

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mf hj mfumj j ejrg` mfh e`ktrcnuyfktf quf k` eubphcõ e`k fh pjg` `p`rtuk` mf

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e`nrjkzj e`jetcvj( fh eujh e`ktfkmrê mcvfrsjs bfmcmjs mf aufrzj mfstckjmjs j

p`scnchctjr fh rfeupfr` mf hj mfumj trcnutjrcj( k`s rfafrcb`s fspfeâacejbfktf jhjs bfmcmjs ejutfhjrfs+

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prckecpjh bfmcmj ejutfhjr $fbnjrg` fk a`rbj mf cktfrvfkecõk# quf fh Fifeut`r

E`jetcv` trjnj mfktr` mf uk prèfs` e`jetcv`+




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‘Hj e`nrjkzj e`jetcvj fs ukj mf hjs bjkcafstjec`kfs mf hj jut`tutfhj fifeutcvj

mf hj quf g`zjk jhgukjs fktcmjmfs jmbckcstrjtcvjs( p`r h` quf ãstjs sf

fkeufktrjk ajeuhtjmjs pjrj fifeutjr fh e`nr` e`jetcv` mf mfumjs fxcgcnhfs

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http://www.sunat.gob.pe/legislacion/superin/2004/216.htm

http://www.sunat.gob.pe/legislacion/codigo/libro3/titulo2.htm






6

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h` quf tjbncãk cbphcej hj tutfhj mf h`s mfrfed`s aukmjbfktjhfs mf h`s

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iumcecjh fafetcvj‒ + =

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jeec`kfs mf e`frecõk pjrj fh e`nr` mf hjs mfumjs fxcgcnhfs< fs fh rfsp`ksjnhf y

tctuhjr mf hj ajeuhtjm e`jetcvj‒ + 6

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eubphcr sus aukec`kfs ecúãkm`sf j hjs prfrr`gjtcvjs quf sf hf `t`rgjk eujkm`

e`kmuef fh prèfmcbcfkt` mf e`nrjkzj e`jetcvj+1

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fafet` sõh` fk hjs a`rbjs mfh Mfrfed` k`rbjm` hfgjhbfktf+ Hj Jmbckcstrjecõk

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http://blog.pucp.edu.pe/blogdemarioalva

http://blog.pucp.edu.pe/item/62407/conoce-usted-las-modalidades-de-embargo-dentro-de-un-proceso-de-cobranza-coactiva








1

dj mf fstjr ajeuhtjmj p`r k`rbj iurâmcej pjrj t`m` jet` fk quf sf fbphff hj

e`frecõk‒ 7

Ufgùk hj `pckcõk mf I`rgf _fyrjk` qucfk mfk`bckj j hj cktfrvfkecõk iumcecjh

s`nrf bfmcmj ejutfhjr fk euyj vcrtum ukj pfrs`kj mfscgkjmj p`r fh Iufz( fkejhcmjm mf juxchcjr fxtfrk` mf ãstf( cktfracfrf fk hj jetcvcmjm fe`kõbcej mf ukj

pfrs`kj aâscej ` iurâmcej( sfj pjrj jsfgurjr hj fifeuecõk a`rzjmj ` pjrj cbpfmcr

quf sf pr`muzejk jhtfrjec`kfs fk fh fstjm` mf h`s ncfkfs4+

Uc rfvcsjb`s hj sfgukmj pjrtf mfh jrtâeuh` 1=>¹ mfh Eõmcg` _rèfsjh Ecvch( jhhâ

sf prfsercnf quf fh fbnjrg` e`kscstf fk hj jafetjecõk iurâmcej mf uk ncfk `

mfrfed` mfh prfsukt` `nhcgjm`( jukquf sf fkeufktrf fk p`sfscõk mf uktfrefr`( e`k hjs rfsfrvjs quf pjrj fstf supufst` sfújhj hj Hfy+3

Fs p`r fhh` quf mf jeufrm` j h` fstjnhfecm` fk fh jrtâeuh` ::4¹ mfh Eõmcg`

]rcnutjrc`:>( sf prfecsj hjs a`rbjs mf fbnjrg` quf pufmf trjnjr fh Fifeut`r

E`jetcv`( hjs eujhfs s`k9

j+ Fk a`rbj mf cktfrvfkecõk9

:+ Fk rfejumjecõk+

>+ Fk cka`rbjecõk+

5+ Fk jmbckcstrjecõk mf ncfkfs+

n+ Fk a`rbj mf mfpõsct`( e`k ` sck fxtrjeecõk mf ncfkfs+

e+ Fk a`rbj mf cksercpecõk

m+ Fk a`rbj mf rftfkecõk+

7 L^VUF( D" W+ ‘Mfrfed` ]rcnutjrc`9 _jrtf Gfkfrjh‒+ Fmct`rcjhfs mf Mfrfed` ^fukcmjs+ Bjmrcm( :374+

_êgckj =1=+4 HFGJH A^FF ― _unhcejm` p`r Jn`g+ I@UÃ ÊKGFH \afedj mf e`ksuhtj9 6 Iukc` >?:5R Mcsp`kcnhf fk9

dttp9//h`nuse`t`màrff+nh`gsp`t+e`b/>?::/?=/s`nrf"fbnjrg`"fk"a`rbj"mf"cktfrvfkec`k+dtbh3 EÕMCG@ _^@EFUJH ECQCH( Iurcstj Fmct`rfs F+C+^+H+( Hcbj " >?::+

http://lobuscotodofree.blogspot.com/2011/04/sobre-embargo-en-forma-de-intervencion.html





7

:+ FH FBNJ^G@ FK A@^BJ MF CK]F^QFKECÕK

Fstj b`mjhcmjm mf fbnjrg` tcfkf e`b` ackjhcmjm rfejnjr mcrfetjbfktf h`s

ckgrfs`s pr`pc`s ` cka`rbjecõk s`nrf fh b`vcbcfkt` fe`kõbce` mf ukjfbprfsj mf pfrs`kj kjturjh ` iurâmcej< hufg`( pufmf e`hfgcrsf quf s`k m`s hjs

a`rbjs quf jm`ptj9 cktfrvfkecõk fk rfejumjecõk f cktfrvfkecõk fk

cka`rbjecõk+:?

_jrj DCK@U]^@YJ ‘…hj cktfrvfkecõk k` tcfkf e`b` fafet` hj mfsp`sfscõk mfh

ncfk mfh `nhcgjm` kc hj fxehuscõk mf hj jmbckcstrjecõk p`r pjrtf mf ãstf+ Fs p`r

fhh` quf fstj bfmcmj ejutfhjr k` pjrjhczj hjs jetcvcmjmfs fe`kõbcejs mf hj

fbprfsj jafetjmj( mfncfkm` fh cktfrvfkt`r ùkcejbfktf ckspfeec`kjr fh bjkfi`

mfh kfgèc` y rfejumjr t`m` ckgrfs` quf duncfrj ― bfk`s fh mfstckjm` j

suarjgjr h`s gjst`s kfefsjrc`s djnctujhfs y jùk h`s fxtrj`rmckjrc`s quf p`kgjk

fk pfhcgr` hj fstjnchcmjm mf hj fbprfsj‒ ::

:+:+ FH FBNJ^G@ FK A@^BJ MF CK]F^QFKECÕK FK

^FEJVMJECÕK9

Ufgùk h` sfújhj fh kubfrjh : mfh jrtâeuh` :7¹ mfh ^fghjbfkt` mfh

_rèfmcbcfkt` mf E`nrjkzj E`jetcvj mf hj UVKJ]( jpr`njm` p`r hj

^fs`huecõk mf Uupfrcktfkmfkecj K¿ >:1">??=/UVKJ]:>( j trjvãs mfh fbnjrg`

fk a`rbj mf cktfrvfkecõk fk rfejumjecõk sf jafetjk mcrfetjbfktf h`s ckgrfs`s

mfh mfum`r fk fh hugjr fk fh eujh ãst`s sf pfrecnfk( e`k hj ackjhcmjm mf djefr

fafetcvj hj e`nrjkzj mf hj mfumj( fvctjkm` mf fstf b`m` eujhqucfr bfejkcsb`

p`r pjrtf mfh mfum`r pjrj k` eubphcr e`k su `nhcgjecõk mf pjg` mf trcnut`s+

:+:+:+ Mcedj k`rbj tjbncãk mftjhhj quf s`k aukec`kfs mfh cktfrvfkt`r

rfejumjm`r hjs scgucfktfs9

:? GJHHJ^M@ BC^JQJH( Iuvfkjh .Ejutfhj y E`ktrjejutfhj fk fh _rèfs` Ecvch. + \afedj mf e`ksuhtj9 6

Iukc` >?:5R Mcsp`kcnhf fk9

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:> UVKJ] " ^fs`huec`kfs mf Uupfrcktfkmfkecj \afedj mf e`ksuhtj9 4 Iukc` >?:5R Mcsp`kcnhf fk9


http://sisbib.unmsm.edu.pe/bibvirtual/tesis/human/gallardo_m_j/segunda_parte2.htm








4

j+ Fafetujr fh jrquf` mf ejij ckcecjh( euy`s rfsuhtjm`s sfrêk e`kscgkjm`s fk fh

Jetj mf ckstjhjecõk rfspfetcvj+ Uc hj bfmcmj sf rfjhczj fk vjrc`s

fstjnhfecbcfkt`s mfh Mfum`r( sf fafetujrê uk jrquf` mf ejij ckcecjh p`r ejmjejij quf sf fkeufktrf fk mced`s fstjnhfecbcfkt`s+

n+ Hhfvjr fh e`ktr`h mf ckgrfs`s y mf fgrfs`s( fafetujkm` mcjrcjbfktf fh jrquf`

mf ejij+

e+ E`bukcejr jh Fifeut`r sc sf djk fafetujm` pjg`s jh Mfum`r p`r bfmc` mf

tjriftjs mf erãmct` ` scbchjrfs( pjrj quf ãstf( mf e`kscmfrjrh` pfrtckfktf(

`rmfkf fh fbnjrg` fk a`rbj mf rftfkecõk+

m+ Qfrcacejr quf murjktf hj mchcgfkecj sf rfjhcefk h`s pjg`s kfefsjrc`s pjrj fhaukec`kjbcfkt` mfh kfgèc` y pjrj fh eubphcbcfkt` mf hjs `nhcgjec`kfs hfgjhfs

mfh Mfum`r mf kjturjhfzj hjn`rjh( trcnutjrcj y jhcbfktcecj euy` vfkecbcfkt` `

afedj mf pjg` sf pr`muzejk murjktf hj cktfrvfkecõk+

f+ ^fjhczjr fh jrquf` mf ejij ackjh e`k hj jk`tjecõk prfecsj mfh b`kt` quf sf

mftrjf p`r e`kefpt` mf pjg` mf hj mfumj trcnutjrcj bjtfrcj mfh prèfmcbcfkt`+

a+ Cka`rbjr jh Fifeut`r s`nrf h`s dfed`s quf `nstjeuhcefk fh k`rbjh mfsjrr`hh`

mf hj bfmcmj( j ack mf quf ãstf jm`ptf hjs prfvcsc`kfs mfh ejs`+

g+ Ckehucr h`s rfsuhtjm`s mfh jrquf` ackjh mf ejij fk hj rfspfetcvj Jetj mf ecfrrf(

euyj e`pcj sfrê fktrfgjmj jh Mfum`r( j su rfprfsfktjktf ` j hj pfrs`kj e`k

qucfk sf fktcfkmf hj mchcgfkecj+ Uc hj bfmcmj sf rfjhczj fk vjrc`s

fstjnhfecbcfkt`s mfh Mfum`r( fh jrquf` mf ejij ackjh sfrê p`r ejmj ejij quf sf

fkeufktrf fk mced`s fstjnhfecbcfkt`s+

d+ Ckgrfsjr fh b`kt` rfejumjm` fh mâj fk quf sf rfjhczõ hj mchcgfkecj ` j bês

tjrmjr fh mâj dênch scgucfktf( fk hj fktcmjm njkejrcj uncejmj fk hj mfpfkmfkecj

mf hj UVKJ] ` fk eujhqucfr Jgfkecj( Uueursjh u @aceckj mf hj ^fm Njkejrcj

jut`rczjmj pjrj hj rfejumjecõk mf trcnut`s( sfgùk e`rrfsp`kmj+ H`s

mèubfkt`s m`kmf e`kstf fh ckgrfs` mfh b`kt` rfejumjm` sfrêk fktrfgjm`s jh

Mfum`r+

c+ Eust`mcjr ` p`kfr nji` eust`mcj( fh mckfr` rfejumjm` djstj fh b`bfkt` quf

rfjhcef fh ckgrfs` j quf sf rfacfrf fh hctfrjh jktfrc`r+




3

:+>+ FH FBNJ^G@ FK A@^BJ MF CK]F^QFKECÕK FK

CKA@^BJECÕK9

E`ka`rbf e`k fh kubfrjh > mfh jrtâeuh` :7¹ mfh ^fghjbfkt` mfh _rèfmcbcfkt`

mf E`nrjkzj E`jetcvj mf hj UVKJ]:5

sfújhjm` jktfrc`rbfktf( fh fbnjrg` fka`rbj mf cktfrvfkecõk fk cka`rbjecõk e`kscstf fk fh k`bnrjbcfkt` p`r pjrtf mfh

Fifeut`r( mf uk` ` vjrc`s cktfrvfkt`rfs cka`rbjm`rfs pjrj quf fk uk phjz`

mftfrbckjm` rfejnfk cka`rbjecõk y vfrcacqufk fh b`vcbcfkt` fe`kõbce` mfh

Mfum`r y su sctujecõk pjtrcb`kcjh( e`k fh ack mf djefr fafetcvj hj e`nrjkzj mf hj

mfumj+:=

:+>+:+ Fk fh bcsb` kubfrjh sf mftjhhj quf fk fh fbnjrg` fk a`rbj mf

cktfrvfkecõk fk cka`rbjecõk( fh cktfrvfkt`r cka`rbjm`r `nsfrvjrêh` scgucfktf9

j+ K`tcacejrê jh Mfum`r hj rfs`huecõk mf fbnjrg`( hj bcsbj quf mfnfrê

e`ktfkfr hj cmfktcacejecõk mfh cktfrvfkt`r cka`rbjm`r+

n+ K` p`mrê rfejnjr hj cka`rbjecõk rfhjec`kjmj j prèfs`s pr`muetcv`s(

e`kècbcfkt`s tfek`hõgce`s y scbchjrfs( sjhv` quf sf fkeufktrf rfhjec`kjmj

e`k cka`rbjecõk rfhjtcvj jh b`vcbcfkt` fe`kõbce` ` j hj sctujecõk pjtrcb`kcjh

mfh Mfum`r+

e+ _`kmrê fk e`kècbcfkt` mfh Fifeut`r h`s dfed`s quf `nstjeuhcefk fh k`rbjh

mfsjrr`hh` mf sus aukec`kfs( j ack mf quf ãstf jm`ptf hjs bfmcmjs

e`rrfsp`kmcfktfs+

m+ Qfkecm` fh phjz` sfújhjm` fk hj rfs`huecõk quf `rmfkõ fh fbnjrg`(

cka`rbjrê p`r fserct` jh Fifeut`r s`nrf fh rfsuhtjm` mf hjs vfrcacejec`kfs

fafetujmjs+

:+5+ FH FBNJ^G@ FK A@^BJ MF CK]F^QFKECÕK FK

JMBCKCU]^JECÕK MF NCFKFU9 :6

:5 UVKJ] " ^fs`huec`kfs mf Uupfrcktfkmfkecj \afedj mf e`ksuhtj9 4 Iukc` >?:5R Mcsp`kcnhf fk9

dttp9//www+sukjt+g`n+pf/hfgcshjec`k/supfrck/>??=/>:1+dtb:= Nh`g mf Bjrc` Jhvj Bjttfueec " Jrtâeuh`s vckeuhjm`s e`k fh Mfrfed` ]rcnutjrc`+\afedj mf e`ksuhtj9 :1 Iukc` >?:5R

Mcsp`kcnhf fk9 dttp9//nh`g+puep+fmu+pf/ctfb/1>=?7/e`kèf"ustfm"hjs"b`mjhcmjmfs"mf"fbnjrg`"mfktr`"mf"uk"prèfs`"

mf"e`nrjkzj"e`jetcvj

:6 Hj prcbfrj `p`rtukcmjm quf sf jphceõ fstf tcp` mf fbnjrg` sf pr`mui` fk hj ajhhcmj fxpfrcfkecj mf

jmbckcstrjecõk mfh Ejkjh 6 ― _jkjbfrcejkj ]fhfvcscõk( fk hj eujh hj UVKJ] mc` bjredj jtrês+ Fh pr`nhfbj qufjmcec`kjhbfktf sf prfsfktõ fs quf sf k`bnrõ uk e`bctã e`ksuhtcv` quf jetujrâj e`kiuktjbfktf e`k fh













:?

E`ka`rbf e`k fh kubfrjh 5 mfh jrtâeuh` :7¹ mfh ^fghjbfkt` mfh _rèfmcbcfkt`

mf E`nrjkzj E`jetcvj mf hj UVKJ]:1( sf prfecsj quf p`r fh fbnjrg` fk a`rbj

mf cktfrvfkecõk fk jmbckcstrjecõk mf ncfkfs( fh Fifeut`r fstê ajeuhtjm` pjrj

k`bnrjr uk` ` vjrc`s cktfrvfkt`rfs jmbckcstrjm`rfs e`k hj ackjhcmjm mfrfejumjr h`s arut`s ` utchcmjmfs quf pumcfrjk pr`muecr h`s ncfkfs fbnjrgjm`s+

Fk hj ^fs`huecõk E`jetcvj quf `rmfkj fh fbnjrg` fk a`rbj mf cktfrvfkecõk fk

jmbckcstrjecõk mf ncfkfs sf k`bnrjrê jh cktfrvfkt`r jmbckcstrjm`r y sf

sfújhjrê fh phjz` quf murjrê su gfstcõk+ Fh cktfrvfkt`r jmbckcstrjm`r mfnfrê

tfkfr fxpfrcfkecj fk aukec`kfs scbchjrfs j hj fke`bfkmjmj+

:+5+:+ U`k aukec`kfs mfh cktfrvfkt`r jmbckcstrjm`r9j+ Qfrcacejr y supfrvcsjr hj jmbckcstrjecõk mf h`s arut`s ` utchcmjmfs quf

pr`muzej fh ncfk ` h`s ncfkfs fbnjrgjm`s+

n+ Uc fh ncfk fbnjrgjm` fs hj aufktf prckecpjh mf ckgrfs`s mfh Mfum`r(

e`bpr`njr quf mf h` pr`muecm` p`r ãstf( sõh` sf rfjhcefk h`s gjst`s kfefsjrc`s

pjrj fh bjktfkcbcfkt` mf hj aufktf pr`muet`rj( jsâ e`b` pjrj fh eubphcbcfkt`

mf hjs `nhcgjec`kfs hfgjhfs mf kjturjhfzj hjn`rjh( trcnutjrcj y jhcbfktcecj euy`

vfkecbcfkt` ` afedj mf pjg` sf pr`muzej murjktf hj cktfrvfkecõk+

e+ ^fkmcr eufktj jh Fifeut`r mf hj gfstcõk fk a`rbj pfrcõmcej( e`k arfeufkecj k`

bjy`r j hj bfksujh( j ack quf sf pufmj fvjhujr hj fafetcvcmjm mf hj bfmcmj

ejutfhjr+

m+ _`kfr j mcsp`scecõk mf hj UVKJ] hjs utchcmjmfs ` arut`s `ntfkcm`s( mfijkm`

e`kstjkecj mf fhh` fk fh Jetj e`rrfsp`kmcfktf( euyj e`pcj sfrê fktrfgjmj jh

Mfum`r( j su rfprfsfktjktf ` j hj pfrs`kj e`k qucfk sf fktcfkmf hj mchcgfkecj+

f+ Cka`rbjr jh Fifeut`r mf hjs sctujec`kfs quf `nstjeuhcefk su mfsfbpfú`( j ack

quf ãstf jm`ptf hjs bfmcmjs mfh ejs`+

a+ _rfsfktjr uk cka`rbf jh Fifeut`r jh tãrbck` mf su gfstcõk( mftjhhjkm` hjs

utchcmjmfs y h`s arut`s quf sf duncfrfk rfejumjm` murjktf hj bfmcmj( jsâ e`b`

mf hjs mcvfrsjs gfstc`kfs rfjhczjmjs fk su aukecõk+

jmbckcstrjm`r k`bnrjm` p`r fh acse`( sctujecõk quf hfgjhbfktf k` tfkâj sustfkt`+ Jscbcsb`( fh jmbckcstrjm`r

k`bnrjm` p`r fh acse` rfkukecõ fk pjrtf p`r hj prfscõk p`hâtcej quf mced` jet` gfkfrjnj fk hj sècfmjm+ :1 UVKJ] " ^fs`huec`kfs mf Uupfrcktfkmfkecj \afedj mf e`ksuhtj9 4 Iukc` >?:5R Mcsp`kcnhf fk9








::

g+ Uc e`b` rfsuhtjm` mf hj bfmcmj mf fbnjrg`( fh Cktfrvfkt`r p`kf j

mcsp`scecõk mf hj UVKJ] ncfkfs mcstckt`s jh mckfr`( sf vjrcjrê mcedj bfmcmj j

fbnjrg` fk a`rbj mf mfpõsct`+

d+ Ckgrfsjr fh b`kt` rfejumjm` fk hj fktcmjm njkejrcj uncejmj fk hjmfpfkmfkecj mf hj UVKJ] ` fk eujhqucfr Jgfkecj( Uueursjh u @aceckj mf hj

^fm Njkejrcj jut`rczjmj pjrj hj rfejumjecõk mf trcnut`s( eujkm` e`rrfsp`kmj+

H`s mèubfkt`s m`kmf e`kstf fh ckgrfs` jh Acse` mfh b`kt` rfejumjm` sfrêk

fktrfgjm`s jh Mfum`r+

c+ Eust`mcjr ` p`kfr nji` eust`mcj( fh mckfr` rfejumjm` djstj fh b`bfkt` quf

rfjhcef fh ckgrfs` j quf sf rfacfrf fh pêrrja` jktfrc`r+




:>

E@KEHVUC@KFU

Fh fbnjrg` fk a`rbj mf cktfrvfkecõk fk sus trfs b`mjhcmjmfs tcfkf

e`b` ackjhcmjm( djefr fafetcvj hj e`nrjkzj e`jetcvj+ Fh fbnjrg` fk a`rbj mf cktfrvfkecõk fk rfejumjecõk( efs eujkm` sf

jafetjk mcrfetjbfktf h`s ckgrfs`s mfh Mfum`r ]rcnutjrc` fk fh hugjr fk fh

euêh fst`s sf pfrecnfk+

Fh fbnjrg` fk a`rbj mf cktfrvfkecõk fk cka`rbjecõk( e`kscstf fk fh

k`bnrjbcfkt` p`r pjrtf mfh Fifeut`r( mf uk` ` vjrc`s cktfrvfkt`rfs

cka`rbjm`rfs pjrj quf fk uk phjz` mftfrbckjm` rfejnfk cka`rbjecõk y

vfrcacqufk fh b`vcbcfkt` fe`kõbce` mfh Mfum`r ]rcnutjrc` y su sctujecõkpjtrcb`kcjh+

Fh fbnjrg` fk a`rbj mf cktfrvfkecõk fk jmbckcstrjecõk mf ncfkfs( fs

eujkm` fh fifeut`r fstê ajeuhtjm` pjrj k`bnrjr uk` ` vjrc`s

cktfrvfkt`rfs jmbckcstrjm`rfs e`k hj ackjhcmjm mf rfejumjr h`s arut`s `

utchcmjmfs quf pumcfrjk pr`muecr h`s ncfkfs fbnjrgjm`s+

NCNHC@G^JAÂJ




:5

UVKJ] " ^fs`huec`kfs mf Uupfrcktfkmfkecj Mcsp`kcnhf fk9


Eõmcg` ]rcnutjrc` Mcsp`kcnhf fk9

dttp9//www+sukjt+g`n+pf/hfgcshjec`k/e`mcg`/hcnr`5/tctuh`>+dtb

_F^FY MF JSJHJ( I`sã Hucs y _F^FY MF JSJHJ NFEF^^CH( Bcgufh+‘Aukmjbfkt`s mf Mfrfed` ]rcnutjrc`‒+ Fmct`rcjhfs mf Mfrfed` ^fukcmjsU+J+ Zucktj fmcecõk+ Bjmrcm( >??>+

DVJBJKÂ EVFQJ( ^`sfkm`+ ‘Eõmcg` ]rcnutjrc` E`bfktjm`‒+ IurcstjFmct`rfs+ Hcbj( >??7+

Nh`g mf Bjrc` Jhvj Bjttfueec " Jrtâeuh`s vckeuhjm`s e`k fh Mfrfed`]rcnutjrc`+ Mcsp`kcnhf fk9 dttp9//nh`g+puep+fmu+pf/ctfb/1>=?7/e`kèf"ustfm"hjs"b`mjhcmjmfs"mf"fbnjrg`"mfktr`"mf"uk"prèfs`"mf"e`nrjkzj"e`jetcvj+

HFGJH A^FF ― _unhcejm` p`r Jn`g+ I@UÃ ÊKGFH Mcsp`kcnhf fk9dttp9//h`nuse`t`màrff+nh`gsp`t+e`b/>?::/?=/s`nrf"fbnjrg`"fk"a`rbj"mf"cktfrvfkec`k+dtbh

GJHHJ^M@ BC^JQJH( Iuvfkjh .Ejutfhj y E`ktrjejutfhj fk fh _rèfs`

Ecvch. + Mcsp`kcnhf fk9

dttp9//scsncn+ukbsb+fmu+pf/ncnvcrtujh/tfscs/dubjk/gjhhjrm`PbPi/sfgukmj Ppjrtf>+dtb

Ufktfkecj mfh ]rcnukjh E`kstctuec`kjh Mcsp`kcnhf fk9dttp9//www+te+g`n+pf/iurcsprumfkecj/>??4/?1>13">??7" JJ&>?^fs`huec`k+pma

UVKJ] " ^fs`huec`kfs mf Uupfrcktfkmfkecj \afedj mf e`ksuhtj9 4 Iukc`>?:5R Mcsp`kcnhf fk9dttp9//www+sukjt+g`n+pf/hfgcshjec`k/supfrck/>??=/>:1+dtb











http://www.tc.gob.pe/jurisprudencia/2008/06269-2007-AA%20Resolucion.pdf
















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