{"id":50895,"date":"2021-08-24T15:56:03","date_gmt":"2021-08-24T15:56:03","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/08\/24\/contribucion-de-valorizacion\/"},"modified":"2021-08-24T15:56:03","modified_gmt":"2021-08-24T15:56:03","slug":"contribucion-de-valorizacion","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/08\/24\/contribucion-de-valorizacion\/","title":{"rendered":"CONTRIBUCION DE VALORIZACION"},"content":{"rendered":"\n<p>  CONTRIBUCION DE VALORIZACION.\u00a0<a style=\"font-family: Verdana; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1995\/C-205-95.html\">C-205\/95<\/a><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Base gravable.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-155-03.html\">C-155\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Caracter\u00edsticas.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-155-03.html\">C-155\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Concepto.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-903-11.html\">C-903\/11<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Conforme a la  jurisprudencia constitucional es una contribuci\u00f3n especial no un impuesto.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-525-03.html\">C-525\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Consagraci\u00f3n legal.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-525-03.html\">C-525\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Destinaci\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1998\/C-495-98.html\">C-495\/98<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Dise\u00f1o legal es de  doble alcance.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-155-03.html\">C-155\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Elementos del  tributo.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-525-03.html\">C-525\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Hecho generador.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-155-03.html\">C-155\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Imposici\u00f3n de  finalidad.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-903-11.html\">C-903\/11<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Naturaleza.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1998\/C-495-98.html\">C-495\/98<\/a>,\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-155-03.html\">C-155\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-No hay se\u00f1alamiento  en la norma que defina el sistema y el m\u00e9todo para que las autoridades  administrativas fijen la tarifa.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-155-03.html\">C-155\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-No vulneraci\u00f3n de los  principios de legalidad de los tributos, democr\u00e1tico y representaci\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-525-03.html\">C-525\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Noci\u00f3n de sistema y  m\u00e9todo.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-155-03.html\">C-155\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Retiro inmediato del  ordenamiento jur\u00eddico de la expresi\u00f3n &#8220;nacional&#8221; implica graves consecuencias  para el financiamiento de las obras de infraestructura vial.P.V.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-155-03.html\">C-155\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Sujeto activo.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-155-03.html\">C-155\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Sujeto pasivo.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-155-03.html\">C-155\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Tarifa.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-155-03.html\">C-155\/03<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"> <font face=\"Verdana\" size=\"2\">CONTRIBUCION DE VALORIZACION-Vulnera principio de  legalidad al no contemplar el sistema y el m\u00e9todo para determinar el valor a  pagar.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-525-03.html\">C-525\/03<\/a><\/font><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CONTRIBUCION DE VALORIZACION.\u00a0C-205\/95 CONTRIBUCION DE VALORIZACION-Base gravable.\u00a0C-155\/03 CONTRIBUCION DE VALORIZACION-Caracter\u00edsticas.\u00a0C-155\/03 CONTRIBUCION DE VALORIZACION-Concepto.\u00a0C-903\/11 CONTRIBUCION DE VALORIZACION-Conforme a la jurisprudencia constitucional es una contribuci\u00f3n especial no un impuesto.\u00a0C-525\/03 CONTRIBUCION DE VALORIZACION-Consagraci\u00f3n legal.\u00a0C-525\/03 CONTRIBUCION DE VALORIZACION-Destinaci\u00f3n.\u00a0C-495\/98 CONTRIBUCION DE VALORIZACION-Dise\u00f1o legal es de doble alcance.\u00a0C-155\/03 CONTRIBUCION DE VALORIZACION-Elementos del tributo.\u00a0C-525\/03 CONTRIBUCION DE VALORIZACION-Hecho generador.\u00a0C-155\/03 CONTRIBUCION DE VALORIZACION-Imposici\u00f3n de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-50895","post","type-post","status-publish","format-standard","hentry","category-c"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/50895","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/comments?post=50895"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/50895\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/media?parent=50895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/categories?post=50895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/tags?post=50895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}