On the application of the most-favoured-nation clause in the recent pronouncements of the Tax Court

Authors

  • María Cecilia Pérez Aponte Pontifical Catholic University of Peru image/svg+xml

DOI:

https://doi.org/10.21678/forseti.v0i5.1151

Keywords:

Tax Court, Customs Authority, Cartagena Agreement, most-favoured-nation clause

Abstract

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.

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Published

2019-09-08

Issue

Vol. 3 No. 5 (2015): Forseti Nº 5

Section

Artí­culos

How to Cite

On the application of the most-favoured-nation clause in the recent pronouncements of the Tax Court. (2019). Forseti. Law Review, 3(5), 177-191. https://doi.org/10.21678/forseti.v0i5.1151