Suchergebnisse

After Legislative Decree 1113 came into force, the discussion regarding the constitutionality of the extinctive prescription of the cause of action for the tax administration in the proceeding of collecting a tax debt arose. Such debate originated because the prescription period began running before the legislative decree came into force. In this article the authors explore constitutional foundation of extinctive prescription as well as they analyze the prescription of the cause of action for the tax administration collect a tax debt. faculty of collecting tax debts. Also, the authors examine the application over time of Legislative Decree 1113. Finally, they propose a proportionality test of the constitutional values in conflict. ; Luego de la entrada en vigencia del Decreto Legislativo 1113, surgió la discusión jurídica sobre la constitucionalidad de la prescripción de la acción de la Administración tributaria para cobrar las deudas tributarias. Ello a raíz de que el cómputo del plazo de prescripción habría empezado a computarse antes de la entrada en vigencia de esa norma. En este artículo, los autores indagan los fundamentos constitucionales de la prescripción, analizan la figura de la prescripción de la acción de cobro de la Administración tributaria, verifican la aplicación de esta norma en el tiempo y realizan un test de ponderación sobre los valores constitucionales en pugna.

Under oxidative stress 26S proteasomes suffer reversible disassembly into its 20S and 19S subunits, a process mediated by HSP70. This inhibits the degradation of polyubiquitinated proteins by the 26S proteasome and allows the degradation of oxidized proteins by a free 20S proteasome. Low fluxes of antimycin A-stimulated ROS production caused dimerization of mitochondrial peroxiredoxin 3 and cytosolic peroxiredoxin 2, but not peroxiredoxin overoxidation and overall oxidation of cellular protein thiols. This moderate redox imbalance was sufficient to inhibit the ATP stimulation of 26S proteasome activity. This process was dependent on reversible cysteine oxidation. Moreover, our results show that this early inhibition of ATP stimulation occurs previous to particle disassembly, indicating an intermediate step during the redox regulation of the 26S proteasome with special relevance under redox signaling rather than oxidative stress conditions. ; DFG (German Research Foundation), by Spanish Government grants PI15/00107 and PT13/0001/0024 (partially funded by the European Union ERDF) ; Peer Reviewed