Especialización Derecho Tributario
Recent Submissions
-
Análisis de la notificación en la etapa de fiscalización, determinación, ejecutoria y mandamiento de pago del impuesto vehicular en el departamento del Meta
(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
(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
(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
(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.
(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
(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
(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
(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
(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
(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.
(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”
(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
(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 ... -
Mecanismo de obras por impuestos en colombia y su aplicación a nivel municipal
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2022-09-07)The solution or payment has been the conventional way established by the legislator for the extinction of the tax obligation in Colombia. However, as of 2016, a new way was established to achieve said extinction through ... -
Análisis de la implementación del impuesto al consumo de bebidas azucaradas en colombia
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2022-04-13)Through the bills of December 16, 2016; August 14, 2020; September 14, 2020; 335 of 2020, and as additive propositions to the Tax Statute. By means of which the commercialization of sugary drinks in educational institutions ... -
Tratamiento tributario de los miembros de las fuerzas militares en Colombia frente al impuesto de renta 2018 y 2019.
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2022-04-18) -
Régimen simple de tributación en Colombia 2022
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2022-04-06)The Colombian state offers an alternative model of taxation, which seeks a tax formalization by some economic sectors, which, although some of them are small, there are others which manage good income, but their taxation ... -
Carga Tributaria para los no Residentes en Colombia del Sector Agrícola
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2022-04-13)There are mechanisms to obtain fiscal resources, but to sustain the public sector, the need has been generated by the governments of the moment to introduce multiple tax reforms in Colombia to solve the existing fiscal ... -
Marco tributario en Colombia del sector empresarial del cannabis
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2022-03-31)The legalization of cannabis, for medical and scientific use in Colombia, might set one of the biggest changes in the country’s economy, being determined by different media as having great productive and exporting power ... -
El porcentaje y sobretasa ambiental como un tributo de libre destinacion de las corporaciones ambientales
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2022-04-12)This reflection seeks to present the current situation in relation to the application of the environmental surcharge and percentage, which is conceived as a transfer of resources to environmental corporations, for the ...