Preferencias académicas de los estudiantes de la carrera de Derecho y su vinculación con los Objetivos de Desarrollo Sostenible (ODS) a través del estudio de sentencias

Abstract

Abstract: This degree work corresponds to the study of the ruling Appeal No. 09501-2017-00248- COGEP, issued by the National Court of Justice, and the link with Sustainable Development Goal No. 16 Peace, Justice and Solid Institutions . The controversy originates when the SENAE carried out subsequent control actions on endorsements from the company PYCCA S.A., in which it was determined to make adjustments to the valuation of the merchandise, generating values to be paid by the importer; and the latter appealed to the courts as plaintiff, thus obtaining the ruling in his favor in the first instance, since the judge indicated that the SENAE did not reveal the comparable values at the time of proceeding to adjust the declared value, since it was considered as confidential information. For this case, the Specialized Chamber analyzes what is challenged by the SENAE, which maintains that the resolution issued by the first instance judge, there is a lack of application of the norm and in turn, in its administrative acts it acted with transparency, in accordance with the norm and following due process.