{"id":68101,"date":"2021-09-23T17:09:04","date_gmt":"2021-09-23T17:09:04","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/09\/23\/obligacion-tributaria\/"},"modified":"2025-07-25T18:21:29","modified_gmt":"2025-07-25T23:21:29","slug":"obligacion-tributaria","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/09\/23\/obligacion-tributaria\/","title":{"rendered":"OBLIGACION TRIBUTARIA"},"content":{"rendered":"\n<p><strong>OBLIGACI\u00d3N TRIBUTARIA<\/strong>\u00a0&#8211; Elementos &#8211;\u00a0<a href=\"https:\/\/dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2024\/INDICE_TEMATICO\/C-055-24.htm\">C-055-24<\/a><\/p>\n\n\n<p>  <font size=\"2\">OBLIGACI\u00d3N TRIBUTARIA-Hecho generador &#8211;\u00a0<\/font><a style=\"font-family: Calibri, sans-serif; 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\/2019\/C-029-19.html\"><font size=\"2\">C-029-19<\/font><\/a><\/p>\n<p>  <font size=\"2\">OBLIGACION TRIBUTARIA.<\/font><font size=\"2\">\u00a0<\/font><a style=\"font-family: Verdana; 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\/1993\/C-015-93.html\"><font size=\"2\">C-015\/93<\/font><\/a><font size=\"2\">,<\/font><font size=\"2\">\u00a0<\/font><a style=\"font-family: Verdana; 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-489-95.html\"><font size=\"2\">C-489\/95<\/font><\/a><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Actualizaci\u00f3n y pago de  inter\u00e9s de mora por incumplimiento.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-231-03.html\">C-231\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Alcance.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1995\/C-430-95.html\">C-430\/95<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Alcance de la potestad  impositiva.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-733-03.html\">C-733\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Car\u00e1cter accesorio de los  deberes formales.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-733-03.html\">C-733\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Causales de exoneraci\u00f3n de  responsabilidad por no pago.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-231-03.html\">C-231\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Claridad y certeza de  elementos.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-569-00.html\">C-569\/00<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Claridad y certeza en la  predeterminaci\u00f3n de los elementos.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2009\/C-714-09.html\">C-714\/09<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Clasificaci\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-637-00.html\">C-637\/00<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Cobro de valor diferente a  la actualizaci\u00f3n por otra v\u00eda es incompatible con los principios de equidad y  proporcionalidad.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-231-03.html\">C-231\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Concepto.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2009\/C-430-09.html\">C-430\/09<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Consolidaci\u00f3n de cultura de  cumplimiento.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-823-04.html\">C-823\/04<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Control que ejerce la C\u00e1mara  tiene por objeto representar los intereses de los asociados.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-229-03.html\">C-229\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Debe ser determinada  respecto de cada contribuyente a trav\u00e9s de un proceso.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1201-03.html\">C-1201\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Deber de citaci\u00f3n al proceso  administrativo de determinaci\u00f3n de la obligaci\u00f3n tributaria al deudor.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1201-03.html\">C-1201\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Deber de contribuir en  justicia y equidad.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-717-03.html\">C-717\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Deberes y obligaciones  formales.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-733-03.html\">C-733\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Decisi\u00f3n libre y leg\u00edtima de  controvertir o no la decisi\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-910-04.html\">C-910\/04<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-D\u00e9ficit de certeza en  determinaci\u00f3n de los elementos.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-910-04.html\">C-910\/04<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Definici\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-009-03.html\">C-009\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Definici\u00f3n y elementos.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-711-01.html\">C-711\/01<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Deudores solidarios.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1201-03.html\">C-1201\/03<\/a>,\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2007\/C-140-07.html\">C-140\/07<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Efectividad.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-733-03.html\">C-733\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Elementos completos.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-569-00.html\">C-569\/00<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Elementos se fijan por ley,  ordenanzas y acuerdos.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-1067-02.html\">C-1067\/02<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Est\u00edmulos para el  cumplimiento.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-823-04.html\">C-823\/04<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Exigencia para fijar el  tributo.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1201-03.html\">C-1201\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Facultad de concreci\u00f3n de  elementos indeterminados.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-690-03.html\">C-690\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Hechos de extinci\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1995\/C-445-95.html\">C-445\/95<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Importancia de la  vinculaci\u00f3n del deudor solidario.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1201-03.html\">C-1201\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Integraci\u00f3n normativa para  completar elementos.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-569-00.html\">C-569\/00<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Mecanismos de cobro  anticipado.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1995\/C-445-95.html\">C-445\/95<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Naturaleza.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1993\/C-228-93.html\">C-228\/93<\/a>,\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-231-03.html\">C-231\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Naturaleza del no  contribuyente.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-009-03.html\">C-009\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Obligaciones de  contribuyentes y no contribuyentes.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-009-03.html\">C-009\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Potestad constitucional del  legislador.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1996\/C-690-96.html\">C-690\/96<\/a>,\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-1144-00.html\">C-1144\/00<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Principio de  irretroactividad.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-231-03.html\">C-231\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Proceso de determinaci\u00f3n  oficial de impuesto predial y notificaci\u00f3n de actos expedidos en dicho proceso.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2012\/T-716-12.html\">T-716\/12<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Responsabilidad solidaria.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1201-03.html\">C-1201\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Responsables directos del  pago del tributo o los contribuyentes.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-733-03.html\">C-733\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Sanci\u00f3n por mora en el pago.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-231-03.html\">C-231\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Sanci\u00f3n por mora en la  consignaci\u00f3n de valores recaudados tiene doble finalidad.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-231-03.html\">C-231\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Solidaridad y  subsidiariedad.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2007\/C-140-07.html\">C-140\/07<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Sujeto activo.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1999\/C-987-99.html\">C-987\/99<\/a>,\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-009-03.html\">C-009\/03<\/a><\/font><\/p>\n<p align=\"justify\" 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-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\">OBLIGACION TRIBUTARIA-Sujeto pasivo.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-009-03.html\">C-009\/03<\/a>,\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1201-03.html\">C-1201\/03<\/a><\/font><\/p>","protected":false},"excerpt":{"rendered":"<p>OBLIGACI\u00d3N TRIBUTARIA\u00a0&#8211; Elementos &#8211;\u00a0C-055-24 OBLIGACI\u00d3N TRIBUTARIA-Hecho generador &#8211;\u00a0C-029-19 OBLIGACION TRIBUTARIA.\u00a0C-015\/93,\u00a0C-489\/95 OBLIGACION TRIBUTARIA-Actualizaci\u00f3n y pago de inter\u00e9s de mora por incumplimiento.\u00a0C-231\/03 OBLIGACION TRIBUTARIA-Alcance.\u00a0C-430\/95 OBLIGACION TRIBUTARIA-Alcance de la potestad impositiva.\u00a0C-733\/03 OBLIGACION TRIBUTARIA-Car\u00e1cter accesorio de los deberes formales.\u00a0C-733\/03 OBLIGACION TRIBUTARIA-Causales de exoneraci\u00f3n de responsabilidad por no pago.\u00a0C-231\/03 OBLIGACION TRIBUTARIA-Claridad y certeza de elementos.\u00a0C-569\/00 OBLIGACION TRIBUTARIA-Claridad y certeza en [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-68101","post","type-post","status-publish","format-standard","hentry","category-o"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/68101","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=68101"}],"version-history":[{"count":1,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/68101\/revisions"}],"predecessor-version":[{"id":83348,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/68101\/revisions\/83348"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/media?parent=68101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/categories?post=68101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/tags?post=68101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}