Análisis normativo de la base gravable del impuesto para la equidad cree en Colombia y competencia del poder ejecutivo en su determinación

The President has constitutional competence for issuing Regulatory Decrees and Official Doctrine in tax and customs matters by the Directorate of National Taxes and Customs (DIAN), under the Ministry of Finance entity. This power is not unlimited, since it is subject to the Constitution and the content of the law to be regulated so that the Chief Executive can not go beyond its content to expand, modify or restrict its scope. Such regulatory power has as main purpose to operationalize the law, that is, allow her to have fulfilled execution.

• Autores: Morales Carrillo, John Cristóbal; Villegas, Diego Fernando
• Fecha de publicación: 2015
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/3140
• Acceso en línea: http://hdl.handle.net/10819/3140
• Palabra clave: Ley 1607 de 2012; Ley 1739 de 2014; Tax base; Official doctrine; Derecho fiscal; Impuestos sobre la renta; Impuesto al valor agregado. IVA; Dirección de impuestos y aduanas nacionales. DIAN
• License: http://purl.org/coar/access_right/c_abf2