La odisea de cristalizar un derecho tributario: el viacrucis de las solicitudes de saldo a favor
Currently tax related to returns of balances in favor, on the occasion of the measures adopted by part of the National Government and administrative authorities, within the framework of the health emergency derived from COVID-19 that was declared by Decree 417 of March 17, 2020, have issued a series...
- Autores:
-
Ayala Hernández, John Herbert
- Tipo de recurso:
- Fecha de publicación:
- 2021
- Institución:
- Universidad de los Andes
- Repositorio:
- Séneca: repositorio Uniandes
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uniandes.edu.co:1992/50850
- Acceso en línea:
- http://hdl.handle.net/1992/50850
- Palabra clave:
- Deducciones de impuestos
Saldos compensatorios
COVID-19 (Enfermedad)
Derecho fiscal
Derecho
- Rights
- openAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 Internacional
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Attribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Lozano Rodríguez, ELeónoravirtual::8866-1Ayala Hernández, John Herbert9d861a74-f96f-4c46-b176-c4534370c99b500Cermeño Cristancho, César Camilo2021-08-10T18:02:51Z2021-08-10T18:02:51Z2021http://hdl.handle.net/1992/5085021951.pdfinstname:Universidad de los Andesreponame:Repositorio Institucional Sénecarepourl:https://repositorio.uniandes.edu.co/Currently tax related to returns of balances in favor, on the occasion of the measures adopted by part of the National Government and administrative authorities, within the framework of the health emergency derived from COVID-19 that was declared by Decree 417 of March 17, 2020, have issued a series of measures in relation to the return and / or compensation of favorable balances in tax returns in various economic sectors. The previous measures taken by the National Government are to applaud, this allows taxpayers to have a better cash flow in their organizations and more in this economic crisis. However, to the foregoing, it is not valid that to make an automatic return of the balances in favor, and that it is a taxpayer's right to obtain these resources, We had to go to these lengths for it to be implemented.En la actualidad tributaria en materia de devoluciones de saldos a favor, con ocasión de las medidas adoptadas por parte del Gobierno Nacional y las autoridades administrativas, en el marco de la emergencia sanitaria derivada del COVID-19 que fue declarado mediante Decreto 417 del 17 de marzo 2020, se han proferido una serie de medidas en relación con la devolución y/o compensación de saldos a favor en las declaraciones tributarias en varios sectores económicos. Las anteriores medidas tomadas por el Gobierno Nacional son de aplaudir, esto permite ayudar a que los contribuyentes tengan un mejor flujo de efectivo en sus organizaciones y más en esta crisis económica. Sin embargo, a lo anterior, no es válido que para efectuar una devolución automática de los saldos a favor, y que es un derecho del contribuyente obtener estos recursos, tuvimos que llevar a estos extremos para que se implementara.Magíster en DerechoMaestría15 hojasapplication/pdfspaUniversidad de los AndesMaestría en DerechoFacultad de DerechoLa odisea de cristalizar un derecho tributario: el viacrucis de las solicitudes de saldo a favorTrabajo de grado - Maestríainfo:eu-repo/semantics/masterThesishttp://purl.org/coar/version/c_970fb48d4fbd8a85Texthttp://purl.org/redcol/resource_type/TMDeducciones de impuestosSaldos compensatoriosCOVID-19 (Enfermedad)Derecho fiscalDerecho201324452Publicationhttps://scholar.google.es/citations?user=81WepoQAAAAJvirtual::8866-10000-0003-1061-2708virtual::8866-1https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000408778virtual::8866-1c0c2ed84-26d6-49f7-8dc3-b84da4f933fcvirtual::8866-1c0c2ed84-26d6-49f7-8dc3-b84da4f933fcvirtual::8866-1TEXT21951.pdf.txt21951.pdf.txtExtracted texttext/plain63697https://repositorio.uniandes.edu.co/bitstreams/49c9d94a-5e1a-45e9-991b-88401769cd52/download9e78748ee2abf3453de2d3a7942b5bfeMD54ORIGINAL21951.pdfapplication/pdf350629https://repositorio.uniandes.edu.co/bitstreams/1aa9705b-5a4a-4f28-b977-0ccb62cfd6c0/download028e302e1256d992d0d41094d7243260MD51THUMBNAIL21951.pdf.jpg21951.pdf.jpgIM Thumbnailimage/jpeg20783https://repositorio.uniandes.edu.co/bitstreams/be54b079-7212-4af4-aa49-ae875e667aa8/downloade5b2a4a4a264a8f79888d17529ab25aeMD551992/50850oai:repositorio.uniandes.edu.co:1992/508502024-03-13 13:47:24.391http://creativecommons.org/licenses/by-nc-nd/4.0/open.accesshttps://repositorio.uniandes.edu.coRepositorio institucional Sénecaadminrepositorio@uniandes.edu.co |
| dc.title.spa.fl_str_mv |
La odisea de cristalizar un derecho tributario: el viacrucis de las solicitudes de saldo a favor |
| title |
La odisea de cristalizar un derecho tributario: el viacrucis de las solicitudes de saldo a favor |
| spellingShingle |
La odisea de cristalizar un derecho tributario: el viacrucis de las solicitudes de saldo a favor Deducciones de impuestos Saldos compensatorios COVID-19 (Enfermedad) Derecho fiscal Derecho |
| title_short |
La odisea de cristalizar un derecho tributario: el viacrucis de las solicitudes de saldo a favor |
| title_full |
La odisea de cristalizar un derecho tributario: el viacrucis de las solicitudes de saldo a favor |
| title_fullStr |
La odisea de cristalizar un derecho tributario: el viacrucis de las solicitudes de saldo a favor |
| title_full_unstemmed |
La odisea de cristalizar un derecho tributario: el viacrucis de las solicitudes de saldo a favor |
| title_sort |
La odisea de cristalizar un derecho tributario: el viacrucis de las solicitudes de saldo a favor |
| dc.creator.fl_str_mv |
Ayala Hernández, John Herbert |
| dc.contributor.advisor.none.fl_str_mv |
Lozano Rodríguez, ELeónora |
| dc.contributor.author.none.fl_str_mv |
Ayala Hernández, John Herbert |
| dc.contributor.jury.none.fl_str_mv |
Cermeño Cristancho, César Camilo |
| dc.subject.armarc.none.fl_str_mv |
Deducciones de impuestos Saldos compensatorios COVID-19 (Enfermedad) Derecho fiscal |
| topic |
Deducciones de impuestos Saldos compensatorios COVID-19 (Enfermedad) Derecho fiscal Derecho |
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Derecho |
| description |
Currently tax related to returns of balances in favor, on the occasion of the measures adopted by part of the National Government and administrative authorities, within the framework of the health emergency derived from COVID-19 that was declared by Decree 417 of March 17, 2020, have issued a series of measures in relation to the return and / or compensation of favorable balances in tax returns in various economic sectors. The previous measures taken by the National Government are to applaud, this allows taxpayers to have a better cash flow in their organizations and more in this economic crisis. However, to the foregoing, it is not valid that to make an automatic return of the balances in favor, and that it is a taxpayer's right to obtain these resources, We had to go to these lengths for it to be implemented. |
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2021 |
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2021 |
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Trabajo de grado - Maestría |
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21951.pdf |
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