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 co...
| Autor Principal: | Morales Carrillo, John Cristóbal |
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| Otros Autores: | Villegas, Diego Fernando |
| Formato: | info:eu-repo/semantics/bachelorThesis |
| Idioma: | spa |
| Publicado: |
Universidad de San Buenaventura - Cali
2016
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| Materias: | |
| Acceso en línea: |
http://hdl.handle.net/10819/3140 |
| Etiquetas: |
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| Sumario: |
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. |
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