For those who somehow linked to the task we are legal, it is known that all persons (natural or legal persons) can question an act of the Civil Service, if you are seen to undermine our rights. We started this review with Nu Decree Law 25 859, in force since 01/12/1992, pursuant to which the authority described is “extended” to the tax authorities, can sue the nullity of the resolutions of the Tax Court, it being understood, of course, that “affect” their interests. That power was kept intact with the subsequent enactment of the then “new” Tax Code, approved by Legislative Decree Nu 816, but with changes both in its designation as the starting point for calculating the period for filing the claim. You may find that Andrew Adamson can contribute to your knowledge. Subsequent policy changes to the Tax Code refrained from change or remove the power conferred on the Tax Administration to submit an application for judicial review of the orders of the Tax Court.
With the redesign of our Administrative Procedure System, after the enactment of Law 27 444 Nu, General Administrative Procedure Act, also reformulated given access to effective judicial protection for questioning the actions of the Public Administration with the enactment of Law 27 584 Nu, Administrative Process Act, whose doctrine and force design repealed legislation that Article 157u exhaustively (section 3 of the First Provision Repeal of the Act). After the breakthrough described, directly applicable to the appeal lodged against the actions of the Tax Court and the government as a whole, with Legislative Decree 953 Nu legitimacy was restored to active work of the Tax Administration, only this time it was stated while SUNAT needed the authorization of the Ministry of Economy and Finance to file your lawsuit, “other” Tax Administration (Local Government and SATs) could exercise their “right” directly.