Peru

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Sentencia 00048-2004-AI, 2005 - Peru

Este caso impugnó la constitucionalidad de la Ley 28258: Ley de Regalías Mineras. Lo más pertinente es que los artículos 1-5 de la ley establecen lineamientos y regulaciones con respecto al uso y regalías de los materiales minerales. El tribunal discutió aspectos de preservación natural, igualdad social y libertad en relación con el uso y la tributación de dichos materiales.

Peru - Environmental - Judgment 00048-2004-AI, 2005

Summary:

This case challenged the constitutionality of Law 28258: Mine Royalty Law. Most pertinently, articles 1-5 of the law establish guidelines and regulations regarding the use and royalty of mineral materials. The court discussed aspects of natural preservation, social equality, and liberty regarding the use and taxation of such materials. Ultimately, the court held that the claim was unfounded, and required transparency in how the funds were allocated to allow civil society to be aware of their uses.

Sentencia 00017-2010-PI/TC, 2011 - Peru

El Colegio de Abogados de Lima Norte interpuso esta demanda contra el Congreso de la República de Perú en relación con varias leyes que promovían el desarrollo de espectáculos públicos no deportivos, como las corridas de toros y las peleas de gallos. El Colegio de Abogados alegó que la legislación era inconstitucional ya que contradecía el derecho a la igualdad así como varios principios fiscales al gravar los espectáculos no deportivos pero no los deportivos.

Judgment 00017-2010-PI/TC, 2011 - Peru

Summary:

The Bar Association of North Lima brought this suit against the Congress of the Republic of Peru regarding several pieces of legislation promoting the development of non-sporting public shows, such as bullfights and cockfights. The Bar Association claimed that the legislation was unconstitutional as it contradicted the right to equality as well as several fiscal principles by taxing non-sporting events but not sporting events. It further claimed that through these practices, the State neglected its duty to guarantee participation in Peru’s national cultural heritage. Congress argued that the claim should be unfounded as no one had been discriminated against based on demographic factors. The court held that the claim was unfounded, as bullfighting is a regulated cultural manifestation and the Peruvian Constitution allows the legislators to use their discretion to impose taxes.
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