Especialización Derecho Tributario

Análisis de la notificación en la etapa de fiscalización, determinación, ejecutoria y mandamiento de pago del impuesto vehicular en el departamento del Meta

Moya Mahecha, Laura Marcela (Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2023-09-10)

In the first measure, it seeks to identify the factors that determine the correct application of the procedure that the department of the goal currently applies when developing the notification processes in the inspection, ...

Beneficios tributarios de la ley 1715 de 2014 para la generación de energía a través de FNCER y su impacto fiscal en la energía a eólica en Colombia

Aranda Buriticá, Sofía (Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2023-09-10)

The tax benefits for non-conventional renewable energy sources are considered as a new opportunity to implement new energies in Colombia, thus helping the impact produced by greenhouse gases, also allows to reach a point ...

Comparativo entre la reforma tributaria ley de crecimiento económico 2010 del 2019 y ley de igualdad y justicia social 2277 del 2022

Montilla Ochoa, Alejandra Montilla (Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2023-06-16)

In the following article I focus on the impact of occasional earnings compared to the new tax reform, in which there were many significant changes in the taxation of individuals, legal entities, national companies, foreigners ...

Regulación fiscal de los vehículos de energías limpias en Colombia

Cipagauta Bastos, Lorena del Pilar (Especialización Derecho TributarioFacultad de Derecho, 2023-06-16)

In Colombia, the regulations related to the use of clean energy vehicles have evolved in recent years. Currently, there are tax incentives and measures aimed at promoting the acquisition and use of these vehicles. Among ...

Comparativo entre las reformas tributarias ley 2155 del 2021 y la ley 2277 de 2022 frente a los descuentos tributarios para personas jurídicas.

Garcia Peñaloza, Asdrubal Alexander (Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2023-04-11)

The objective of this degree work is to identify and clarify the tax benefits available to legal societies in terms of what can be discounted in their annual income statement on form 110 according to the tax reforms that ...

Tratamiento tributario frente al consumo de cervezas sin contenido de alcohol en Colombia

Ramirez Rojas, Leidy Tatiana (Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2023-04-17)

The main objective of this article is to analyze the tax treatment applicable to the consumption of non-alcoholic beer, In accordance with the provisions of our legal system and the general clause of powers that the State ...

Impacto de la sentencia de unificación jurisprudencial 2019-CE-SUJ-4-009 sobre el impuesto de alumbrado público, en los municipios del departamento del Meta

Ricaurte Mora, Liceth Angelica (Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2023-06-23)

The public lighting tax is a municipal tax that was created by Law 97 of 1913, currently has a constitutional framework and jurisprudential development, it is charged to taxpayers for the illumination of streets and public ...

Regulacion de puertos secos en Colombia

Nuñez Henao, Camilo Ernesto (Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2023-06-22)

The purpose of this paper is to be certain of the concept of dry port in Colombia, its legal nature, form of application, and to have as a conclusion the purpose of its use, and the effects that the practice entails in ...

Validación de la facturación electrónica en Colombia

Suesca Riveros, Jully Loreny; Martínez Reina, Brenda Esmeralda (Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2022-09-07)

The purpose of this degree article is to verify the importance of the Special Administrative Unit of the National Tax and Customs Office of Colombia -DIAN- as a verification entity of the validation process in electronic ...

Análisis del tributo estampilla pro Unillanos en el departamento del Meta desde el principio de reserva de ley y la teoría constitucional

Ciro Ramírez, Karen Dayana; Castro Alfonso, Nasly Yineth (Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2022-09-06)

In the first measure, this research work contemplates the study of the analysis of the tax of the Pro Universidad de los Llanos stamp, on the occasion of the issuance of Law 1178 of 2007, of the Congress of the Republic ...

Procedimiento De Liquidación, Determinación Y Prescripción Del Impuesto Predial Unificado No Declarativo, En Las Entidades Territoriales.

Rivera Gómez, Ingrith; Chávez Clavijo, Omar (Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2022-09-08)

The present academic reflection is oriented to verify if the procedure applied by the municipal territorial entities for the determination, liquidation and prescription of the non-declarative unified property tax is in ...

Impuesto De Normalización Tributaria “Activos Omitidos Y/O Pasivos Inexistentes”

Rojas Celeita, Katherin Samyra; Herrera Urrutia, Wilson Arnulfo (Maestría Derecho Tributario, 2022-09-06)

The term related to omitted assets was used for the first time in the year 2000, where through article 4 of Law 633, the legislators established a special audit benefit for all those assets represented in foreign currency ...

Análisis del sistema tributario colombiano y el sistema tributario de la Federación Rusa, caso concreto del impuesto a la renta de personas naturales

Silva Carranza, Manuel Alejandro (Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2022-09-05)

Consigned within this text is a comparative law analysis at the National level (Colombia) and at the Federal Level (Russia) in regards to the tax legislation, such analysis will be done initially with a small comparative ...