La potestad sancionadora tributaria y la vulneración al principio de retroactividad benigna

Los principios que rigen la facultad sancionadora, el mandato de irretroactividad absoluta deriva no sólo del artículo 103° de la Constitución que expresa “(…) la ley, desde su entrada en vigencia, se aplica a las consecuencias de las relaciones y situaciones jurídicas existentes, y no tiene fuerza ni efectos retroactivos; salvo, en ambos supuestos, en materia penal cuando favorece al reo”; sino también del inciso d) del numeral 24° del artículo 2° que prescribe “Nadie será procesado ni condenado por acto u omisión que al tiempo de cometerse no esté previamente calificado en la ley, de manera expresa e inequívoca, como infracción punible; ni sancionado con pena no prevista en la ley”, por lo que su vinculación con el principio de legalidad es indudable. Ahora, cabe preguntarnos si el principio de la norma retroactiva más favorable en materia penal resulta aplicable en la misma intensidad que las infracciones administrativas. Siendo, lo respuesta afirmativa, dicha interpretación tiene amparo constitucional, puesto que, en virtud de la identidad sustancial entre infracciones administrativas e ilícitos penales, ambas son manifestaciones de un mismo ius puniendi genérico del Estado. No obstante, ante la falta de una regulación general de la potestad punitiva del Estado, los administrados se encuentran expuestos a la heterogénea normatividad de cada una de las materias administrativas de diverso contenido, lo que provoca un claro detrimento a la seguridad jurídica, ya que no se garantiza la unidad y coherencia en el ejercicio de tan importante potestad por parte de los organismos de la administración pública. En ese sentido, el artículo 168º del TUO del Código Tributario, aprobado por D.S. 133-2013-EF viene estableciendo que: “las normas tributarias que supriman o reduzcan sanciones por infracciones tributarias, no extinguirán ni reducirán las que se encuentren en trámite o en ejecución”. Siendo así, la Administración Tributaria se encuentra facultada para determinar y sancionar al sujeto infractor de acuerdo a la norma que se encuentre vigente, pero de ninguna manera aplicará la retroactividad benigna, al haber sido excluido por el Código Tributario. Sin embargo, el ejercicio del ius puniendi del Estado en el campo administrativo, así como en la esfera tributaria, se encuentra limitada de manera obligatoria por los principios previstos en la Ley de Procedimiento Administrativo General, los cuales obviamente emanan de la Constitución, tales como la retroactividad benigna. De no ser así, habría una incorrecta interpretación al principio de retroactividad benigna de la potestad sancionatoria, que estaría afectando la seguridad jurídica del administrado, la cual constituye una arista fundamental en la construcción del Derecho; puesto que, el Estado tiene la obligación de proteger a cualquier individuo ante la vulneración de sus derechos fundamentales, proporcionándole garantía a su propia persona, bienes y facultades legales.The principles governing the sanctioning power, the absolute non-retroactivity mandate derives not only from Article 103 of the Constitution that states "(...) the law, since its entry into force, applies to the consequences of existing relationships and legal situations , and has no force or retroactive effects; except, in both cases, in criminal matters when it favors the accused "; but also of subsection d) of numeral 24 of article 2 that prescribes "No one shall be prosecuted or convicted for an act or omission that at the time of committing it is not previously qualified in the law, expressly and unequivocally, as a punishable offense; nor sanctioned with penalty not provided for in the law ", so that its connection with the principle of legality is undoubted. Now, we must ask ourselves whether the principle of the most favorable retroactive norm in criminal matters is applicable in the same intensity as administrative infractions. Being, the affirmative answer, this interpretation has constitutional protection, since by virtue of the substantial identity between administrative and criminal offenses, both are manifestations of the same generic ius puniendi of the State. However, in the absence of a general regulation of the punitive power of the State, those administered are exposed to the heterogeneous regulations of each of the administrative matters of diverse content, which causes a clear detriment to legal certainty, since unity and coherence in the exercise of such important power by public administration bodies are not guaranteed. In that sense, Article 168º of the TUO of the Tax Code, approved by D.S. 133-2013-EF has been establishing that: "the tax rules that suppress or reduce penalties for tax infractions, will not extinguish or reduce those that are in process or in execution". Thus, the Tax Administration is empowered to determine and sanction the offending subject according to the norm that is in force, but in no way will it apply the benign retroactivity, since it has been excluded by the Tax Code. However, the exercise of the sanctioning power of the State in the administrative field, as well as in the tax sphere, is bound by the principles and guarantees provided for in the General Administrative Procedure Law, which obviously emanate from the Constitution, such as benign retroactivity. Otherwise, there would be an incorrect application of the principle of benign retroactivity in sanctioning matters, which would affect the legal security of the person, which constitutes a fundamental edge in the construction of the Law; since, the State has the obligation to protect any individual against the violation of their fundamental rights, providing guarantee to their own person, assets and legal powers.Tesi

Effect of angiotensin-converting enzyme inhibitor and angiotensin receptor blocker initiation on organ support-free days in patients hospitalized with COVID-19

IMPORTANCE Overactivation of the renin-angiotensin system (RAS) may contribute to poor clinical outcomes in patients with COVID-19. Objective To determine whether angiotensin-converting enzyme (ACE) inhibitor or angiotensin receptor blocker (ARB) initiation improves outcomes in patients hospitalized for COVID-19. DESIGN, SETTING, AND PARTICIPANTS In an ongoing, adaptive platform randomized clinical trial, 721 critically ill and 58 non–critically ill hospitalized adults were randomized to receive an RAS inhibitor or control between March 16, 2021, and February 25, 2022, at 69 sites in 7 countries (final follow-up on June 1, 2022). INTERVENTIONS Patients were randomized to receive open-label initiation of an ACE inhibitor (n = 257), ARB (n = 248), ARB in combination with DMX-200 (a chemokine receptor-2 inhibitor; n = 10), or no RAS inhibitor (control; n = 264) for up to 10 days. MAIN OUTCOMES AND MEASURES The primary outcome was organ support–free days, a composite of hospital survival and days alive without cardiovascular or respiratory organ support through 21 days. The primary analysis was a bayesian cumulative logistic model. Odds ratios (ORs) greater than 1 represent improved outcomes. RESULTS On February 25, 2022, enrollment was discontinued due to safety concerns. Among 679 critically ill patients with available primary outcome data, the median age was 56 years and 239 participants (35.2%) were women. Median (IQR) organ support–free days among critically ill patients was 10 (–1 to 16) in the ACE inhibitor group (n = 231), 8 (–1 to 17) in the ARB group (n = 217), and 12 (0 to 17) in the control group (n = 231) (median adjusted odds ratios of 0.77 [95% bayesian credible interval, 0.58-1.06] for improvement for ACE inhibitor and 0.76 [95% credible interval, 0.56-1.05] for ARB compared with control). The posterior probabilities that ACE inhibitors and ARBs worsened organ support–free days compared with control were 94.9% and 95.4%, respectively. Hospital survival occurred in 166 of 231 critically ill participants (71.9%) in the ACE inhibitor group, 152 of 217 (70.0%) in the ARB group, and 182 of 231 (78.8%) in the control group (posterior probabilities that ACE inhibitor and ARB worsened hospital survival compared with control were 95.3% and 98.1%, respectively). CONCLUSIONS AND RELEVANCE In this trial, among critically ill adults with COVID-19, initiation of an ACE inhibitor or ARB did not improve, and likely worsened, clinical outcomes. TRIAL REGISTRATION ClinicalTrials.gov Identifier: NCT0273570

Effect of Antiplatelet Therapy on Survival and Organ Support–Free Days in Critically Ill Patients With COVID-19

International audienc

Highly-parallelized simulation of a pixelated LArTPC on a GPU

The rapid development of general-purpose computing on graphics processing units (GPGPU) is allowing the implementation of highly-parallelized Monte Carlo simulation chains for particle physics experiments. This technique is particularly suitable for the simulation of a pixelated charge readout for time projection chambers, given the large number of channels that this technology employs. Here we present the first implementation of a full microphysical simulator of a liquid argon time projection chamber (LArTPC) equipped with light readout and pixelated charge readout, developed for the DUNE Near Detector. The software is implemented with an end-to-end set of GPU-optimized algorithms. The algorithms have been written in Python and translated into CUDA kernels using Numba, a just-in-time compiler for a subset of Python and NumPy instructions. The GPU implementation achieves a speed up of four orders of magnitude compared with the equivalent CPU version. The simulation of the current induced on $10^3$ pixels takes around 1 ms on the GPU, compared with approximately 10 s on the CPU. The results of the simulation are compared against data from a pixel-readout LArTPC prototype

Highly-parallelized simulation of a pixelated LArTPC on a GPU

The rapid development of general-purpose computing on graphics processing units (GPGPU) is allowing the implementation of highly-parallelized Monte Carlo simulation chains for particle physics experiments. This technique is particularly suitable for the simulation of a pixelated charge readout for time projection chambers, given the large number of channels that this technology employs. Here we present the first implementation of a full microphysical simulator of a liquid argon time projection chamber (LArTPC) equipped with light readout and pixelated charge readout, developed for the DUNE Near Detector. The software is implemented with an end-to-end set of GPU-optimized algorithms. The algorithms have been written in Python and translated into CUDA kernels using Numba, a just-in-time compiler for a subset of Python and NumPy instructions. The GPU implementation achieves a speed up of four orders of magnitude compared with the equivalent CPU version. The simulation of the current induced on $10^3$ pixels takes around 1 ms on the GPU, compared with approximately 10 s on the CPU. The results of the simulation are compared against data from a pixel-readout LArTPC prototype

Highly-parallelized simulation of a pixelated LArTPC on a GPU

The rapid development of general-purpose computing on graphics processing units (GPGPU) is allowing the implementation of highly-parallelized Monte Carlo simulation chains for particle physics experiments. This technique is particularly suitable for the simulation of a pixelated charge readout for time projection chambers, given the large number of channels that this technology employs. Here we present the first implementation of a full microphysical simulator of a liquid argon time projection chamber (LArTPC) equipped with light readout and pixelated charge readout, developed for the DUNE Near Detector. The software is implemented with an end-to-end set of GPU-optimized algorithms. The algorithms have been written in Python and translated into CUDA kernels using Numba, a just-in-time compiler for a subset of Python and NumPy instructions. The GPU implementation achieves a speed up of four orders of magnitude compared with the equivalent CPU version. The simulation of the current induced on $10^3$ pixels takes around 1 ms on the GPU, compared with approximately 10 s on the CPU. The results of the simulation are compared against data from a pixel-readout LArTPC prototype

Highly-parallelized simulation of a pixelated LArTPC on a GPU

The rapid development of general-purpose computing on graphics processing units (GPGPU) is allowing the implementation of highly-parallelized Monte Carlo simulation chains for particle physics experiments. This technique is particularly suitable for the simulation of a pixelated charge readout for time projection chambers, given the large number of channels that this technology employs. Here we present the first implementation of a full microphysical simulator of a liquid argon time projection chamber (LArTPC) equipped with light readout and pixelated charge readout, developed for the DUNE Near Detector. The software is implemented with an end-to-end set of GPU-optimized algorithms. The algorithms have been written in Python and translated into CUDA kernels using Numba, a just-in-time compiler for a subset of Python and NumPy instructions. The GPU implementation achieves a speed up of four orders of magnitude compared with the equivalent CPU version. The simulation of the current induced on $10^3$ pixels takes around 1 ms on the GPU, compared with approximately 10 s on the CPU. The results of the simulation are compared against data from a pixel-readout LArTPC prototype

Impact of cross-section uncertainties on supernova neutrino spectral parameter fitting in the Deep Underground Neutrino Experiment

International audienceA primary goal of the upcoming Deep Underground Neutrino Experiment (DUNE) is to measure the O(10)  MeV neutrinos produced by a Galactic core-collapse supernova if one should occur during the lifetime of the experiment. The liquid-argon-based detectors planned for DUNE are expected to be uniquely sensitive to the νe component of the supernova flux, enabling a wide variety of physics and astrophysics measurements. A key requirement for a correct interpretation of these measurements is a good understanding of the energy-dependent total cross section σ(Eν) for charged-current νe absorption on argon. In the context of a simulated extraction of supernova νe spectral parameters from a toy analysis, we investigate the impact of σ(Eν) modeling uncertainties on DUNE’s supernova neutrino physics sensitivity for the first time. We find that the currently large theoretical uncertainties on σ(Eν) must be substantially reduced before the νe flux parameters can be extracted reliably; in the absence of external constraints, a measurement of the integrated neutrino luminosity with less than 10% bias with DUNE requires σ(Eν) to be known to about 5%. The neutrino spectral shape parameters can be known to better than 10% for a 20% uncertainty on the cross-section scale, although they will be sensitive to uncertainties on the shape of σ(Eν). A direct measurement of low-energy νe-argon scattering would be invaluable for improving the theoretical precision to the needed level