Kategóriák: Minden - reorganización - impuesto - gobierno - fusión

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TRIBUNAL FISCAL, EXP. 5922-04

El Tribunal Fiscal está evaluando la solicitud de inafectación al impuesto predial presentada por una entidad gubernamental. Esta solicitud se analiza en el contexto de una serie de normativas que incluyen el Decreto Supremo N° 090-2003-PCM, que integra el proceso de fusión en la reorganización del sector Mujer y Desarrollo Social, y el Decreto Ley N° 26157, que establece la autonomía del FONCODES.

TRIBUNAL FISCAL, EXP. 5922-04

TRIBUNAL FISCAL, EXP. 5922-04

The first division between continents was made by ancient Greek navigators, who named them 'landmass, terra firma'.

Generally classified by convention rather than any strict criteria, nowadays seven regions are regarded as continents from a geopolitical point of view.

VISTA

Asia is the world's largest continent of the seven continents in size, as it covers one-third of the earth's surface.

It includes 50 countries, and it is the most populated continent, 60% of the total population of the Earth lives here.

Declara improcedente la solicitud de inafectación al impuesto predial.

The only man-made structure that can be seen from space is located here.

Name this construction and add other facts about it.

Emitida el 27 de abril 2004, por la municipalidad de miraflores.

Asia houses the highest point on earth.
Name this summit and write down how tall it is.

Apelación contra la resolución N°0275-04

Name as many as you can out of the 48 countries located in Asia.

Write down the capitals too.

Japan - Tokyo

DATOS

Europe is separated from Asia by the Ural mountains and the Caspian Sea.

It is surrounded by water on three sides: Mediterranean Sea in the south, Atlantic Ocean in the west, and the Arctic Ocean in the north.

Three-fourth of the world's potatoes grow in Europe.

Fecha: lima, 22 de octubre 2004
Procedencia: Miraflores - lima

Europe has many exceptional animals, birds, and reptiles with unique methods of staying and hunting.

Name at least 4 of them.

Asunto: Impuesto predial

Europe is a large region, with several major rivers that connect its many countries. There are five primary rivers in Europe, and one of them flows through 10 countries, more than any other river in the world.

Name these rivers.

River's name
INTERESADO: Se protege el nombre

Europe is one of the smallest continents, yet it is home to some of the largest mountain ranges.

About 20% of the total landmass of the continent is considered mountainous.

Name the 5 longest mountain ranges in Europe.

Mountains' name
EXPEDIENTE: 592204

The most beautiful cities in the world can be found in Europe. History, architecture, arts, and famous cuisine is representative almost to each country.

Out of 51 countries how many you can name?
And how many capitals?

Country
Czech Republic - Prague

INTEGRANTES

Of the seven continents of the world, Africa is the second largest.

Africa comprises 54 countries and it is the hottest continent.

The equator passes through the middle of Africa and it receives direct sunlight throughout the year.

The world gets 66% of its chocolate, 50% of the gold and 95% of the diamonds from Africa.

-Coronado Nuñez, Wilson Kevin -Manrique Rivera, José Manuel -Martinez Moreno, Lucero -Mendieta Sánchezevin, Naida Yhomyra -Sanchez Aban, Johara Verania -Tarazona Tito, Génesis

Out of 54, how many countries you can name?

How about these countries' capitals?

-En el caso del IP, de una interpretación histórica, fluye que la inafectación ha sido otorgada al gobierno central, omitiendo toda mención a las instituciones públicas descentralizadas.

North America has five time zones and it is the only continent with every type of climate.

North America was named after the explorer Amerigo Vespucci and is also known as the 'New World'.

The world's largest sugar exporter among the seven continents - Cuba - also called the 'sugar bowl of the world' is located here.

-El recurrente no se encuentra comprendido en la inafectación otorgada por el inciso a) del art. 17° de la LTM, encontrándose gravado por el Impuesto Predial

The specialty of some animals is they are found only in a particular region and nowhere else in the world. North America is home to many of such amazing animals.

Name at least 6.

Name
-Los art. 17° y 31° de la LTM, señalan la diferencia entre gobierno central e institución publica descentralizada, que es la de tener capacidad para pagar impuestos con sus recursos

The world's largest freshwater lake by surface area and the third-largest freshwater lake by volume can be found here. It provides a route for the transportation of iron ore, as well as grain and other mined and manufactured materials.

Large cargo vessels called lake freighters, as well as smaller ocean-going freighters, transport these commodities across this lake.

Name this lake.

-El recurrente en su calidad de institución publica descentralizada no puede considerarse parte integrante del gobierno central.

-El organismo público descentralizado está vinculado al proceso de descentralización funcional o administrativa que se realiza al interior de la administración pública, lo cual tiene como finalidad crear organizaciones especializadas formal o jurídicamente autónoma

-Según la resolución del tribunal fiscal N° 04161-5-2002 señala que los organismos públicos descentralizados son una definición administrativa, mientras que la noción de gobierno central responde a una definición política.
-A través de la descentralización funcional de la administración surgen los organismos públicos descentralizados que se agrupan en instituciones públicas y empresas estatales.

-Según el Decreto Supremo N° 090-2003-PCM estableció que el proceso de fusión se encuentra incluido el proceso de reorganización del sector Mujer y Desarrollo Social conforme a la Ley N° 27779.

You can find on this continent:

-De acuerdo al articulo 1° del Decreto Ley N° 26157 el “FONCODES” es un organismo descentralizado autónomo, dependiente de la Presidencia de la República, que cuenta con autonoía funcional, económica, financiera, administrativa y técnica”.

The largest forest, which covers 30% of South America's total area, is famous for its biodiversity. It’s crisscrossed by thousands of rivers, including the powerful Amazon.

Name this forest as well as its type.

-El Decreto Supremo N° 060-2003-PCM, modificado por el Decreto Supremo N° 079-2003-PCM, ordeno la fusión por absorción del FONCODES con el Ministerio de la Mujer y Desarrollo Social.
-En la presente resolución el Tribunal Fiscal pretende establecer si en la fecha en la que el recurrente presenta su solicitud de inafectación era una entidad del gobierno central, inafecta al impuesto predial.

There are 12 countries that make up South America.

Name as many of you can! Don't forget about their capitals.

-El inciso a) del artículo 17° de la Ley de Tributación Municipal, dispone que están inafectos al Impuesto Predial los predios de “propiedad del gobierno central, gobiernos regionales y gobiernos locales”