On April 12, 2023, the Fifth Chamber of Constitutional and Social Transitory Law of the Supreme Court of Justice published its Cassation Nº 6619-2021-Lima, which establishes the following rules as Binding Precedent:
This rule is not applicable: i) to contentious-tax proceedings that have been concluded or have the status of res judicata that rule on the calculation of late payment interest, therefore it is not applicable to proceedings that are in the execution stage; ii) to judicial proceedings (contentious-administrative or constitutional) that have a final judicial resolution or res judicata that rule on the calculation of late payment interest, therefore it is not applicable to the execution stage of this judicial resolution.
Download the Cassation Judgment here:
https://www.estudiorodrigo.com/wp-content/uploads/2023/04/CASACIO%CC%81N-N%C2%BA-6619-2021.pdf
For further information, please contact Alex Cordova (acordova@estudiorodrigo.com), Arturo Aza (aaza@estudiorodrigo.com) and/or Joan Tello (jtello@estudiorodrigo.com).