{"id":59448,"date":"2021-09-07T21:39:11","date_gmt":"2021-09-07T21:39:11","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/09\/07\/estatuto-tributario\/"},"modified":"2021-09-07T21:39:11","modified_gmt":"2021-09-07T21:39:11","slug":"estatuto-tributario","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/09\/07\/estatuto-tributario\/","title":{"rendered":"ESTATUTO TRIBUTARIO"},"content":{"rendered":"\n<p>  ESTATUTO TRIBUTARIO &#8211; Impuesto al patrimonio, base gravable.\u00a0<a style=\"font-family: Verdana, sans-serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2013\/C-304-13.html\">C-304\/13<\/a>.<\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1993\/T-381-93.html\">T-381\/93<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Acto administrativo que debe inscribirse en los registros  p\u00fablicos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-485-03.html\">C-485\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Alteraci\u00f3n del contenido de las normas.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1996\/C-285-96.html\">C-285\/96<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Ampliaci\u00f3n del t\u00e9rmino para realizar el requerimiento  especial previsto en el art. 706.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2010\/T-443-10.html\">T-443\/10<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Aplicaci\u00f3n por municipios y distritos en procesos  relacionados con impuestos administrados por ellos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1999\/T-1013-99.html\">T-1013\/99<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Autorizaci\u00f3n al Gobierno para renumerar y eliminar normas es  inconstitucional.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2007\/C-655-07.html\">C-655\/07<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Casos en que se puede imponer sanci\u00f3n de clausura de  establecimiento.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2012\/C-635-12.html\">C-635\/12<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Efectos de la inscripci\u00f3n del acto administrativo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-485-03.html\">C-485\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Imposibilidad de inaplicaci\u00f3n por ser norma de orden p\u00fablico  de obligatorio cumplimiento.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1999\/T-1013-99.html\">T-1013\/99<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Inexistencia de disposici\u00f3n que ordene vinculaci\u00f3n del  deudor solidario al proceso administrativo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1201-03.html\">C-1201\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Integraci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-643-02.html\">C-643\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-L\u00edmites cuantitativos a medidas cautelares en procesos de  ejecuci\u00f3n coactiva.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-485-03.html\">C-485\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Liquidaci\u00f3n oficial.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1201-03.html\">C-1201\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Regulaci\u00f3n de un sistema de precios de transferencias.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-690-03.html\">C-690\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Regulaci\u00f3n especial de forma de notificaci\u00f3n de actos  proferidos por la administraci\u00f3n de impuestos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2012\/T-716-12.html\">T-716\/12<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Remisi\u00f3n a las gu\u00edas de la OCDE es inexequible.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-690-03.html\">C-690\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Requerimiento especial al declarante.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1201-03.html\">C-1201\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; 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; line-height: normal;\">  ESTATUTO TRIBUTARIO-Vinculaci\u00f3n del deudor solidario.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1201-03.html\">C-1201\/03<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ESTATUTO TRIBUTARIO &#8211; Impuesto al patrimonio, base gravable.\u00a0C-304\/13. ESTATUTO TRIBUTARIO.\u00a0T-381\/93 ESTATUTO TRIBUTARIO-Acto administrativo que debe inscribirse en los registros p\u00fablicos.\u00a0C-485\/03 ESTATUTO TRIBUTARIO-Alteraci\u00f3n del contenido de las normas.\u00a0C-285\/96 ESTATUTO TRIBUTARIO-Ampliaci\u00f3n del t\u00e9rmino para realizar el requerimiento especial previsto en el art. 706.\u00a0T-443\/10 ESTATUTO TRIBUTARIO-Aplicaci\u00f3n por municipios y distritos en procesos relacionados con impuestos administrados por ellos.\u00a0T-1013\/99 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-59448","post","type-post","status-publish","format-standard","hentry","category-e"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/59448","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=59448"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/59448\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/media?parent=59448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/categories?post=59448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/tags?post=59448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}