Full Case Name:  00017-2010-PI/TC

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.