Search

Desde la expedición de la Ley 1607 de 2012, y pasando por la Ley 1819 de 2016, el régimen tributario de las propiedades horizontales de uso comercial o mixto cambió sustancialmente, pues se convirtieron en un agente económico de relevancia para el Estado y, en concreto, para la administración tributaria, debido a que gozaban de un tratamiento fiscal especial confuso que ha sido analizado someramente por la Corte Constitucional, y consagrado en el artículo 33 de la Ley 675 de 2001. En el afán de regular este tipo de contribuyentes, con el fin de lograr recaudo fiscal derivado de las actividades económicas realizadas por estos sujetos, se dejaron algunos vacíos normativos que han generado, por un lado, inseguridad jurídica y, por otro, eventos de no sujeciones pasivas a impuestos nacionales por no cumplirse los elementos esenciales integrantes del hecho imponible desde su elemento objetivo y subjetivo, tal y como sucede con la contribución de solidaridad de energía eléctrica contemplada por la Ley 143 de 1994. Since the issuance of Law 1607 of 2012 and passing through Law 1819 of 2016, the tax regime of horizontal properties of commercial or mixed use changed substantially, since they became an economic agent of relevance for the state, and specifically for the tax administration, since they enjoyed a confusing special tax treatment already analyzed briefly by the Constitutional Court, and currently enshrined in Article 33 of Law 675 of 2001. In the eagerness to regulate this type of taxpayers with the purpose of achieving tax collection derived from the economic activities carried out by these subjects, some normative gaps have come to light, which have generated in some cases legal insecurity and in others, no passive subjection to national taxes because the essential elements of the taxable event from its objective and subjective elements are not fulfilled, as it happens with the electric energy solidarity contribution contemplated by Law 143 of 1994.

En el presente trabajo se realiza una recopilación normativa sobre industria y comercio con el fin de realizar un análisis de los pasos a seguir en la aplicación de retenciones en la fuente en el Impuesto de Industria y Comercio porque actualmente aún es un tema complejo para los agentes de retención. En este contexto, queda claro que la creación del impuesto le corresponde al congreso de la república, pero no se desconoce la autonomía del poder tributario municipal, quien puede adaptar los elementos del impuesto. Por otro lado, en revisión a las leyes y estatutos de rentas municipales se hace una síntesis de los elementos del tributo como son: sujeto activo, sujeto pasivo, hecho generador, base gravable y tarifa. Posteriormente se identifican aspectos y variables que se deben tener en cuenta para una correcta determinación de la retención de industria y comercio, proponiéndose los pasos a seguir para efectuar la retención de industria y comercio Palabras clave: impuesto, retención, sujeto activo, sujeto pasivo, hecho generador, base gravable y tarifa. In the present work a regulatory compilation on industry and commerce is carried out in order to carry out an analysis of the steps to follow in the application of withholdings at source in the Industry and Commerce Tax because currently it is still a complex issue for agents retention. In this context, it is clear that the creation of the tax corresponds to the congress of the republic, but the autonomy of the municipal tax authority, who can adapt the elements of the tax, is not unknown. On the other hand, in reviewing the laws and statutes of municipal income a synthesis of the elements of the tax is made, such as: active subject, taxable person, generating event, taxable base and rate. Subsequently, aspects and variables that must be taken into account for a correct determination of the retention of industry and commerce are identified, proposing the steps to follow to carry out the retention of industry and commerce Keywords: tax, withholding, asset, taxpayer, taxable event, taxable base and rate. Especialista en Derecho Tributario http://www.ustavillavicencio.edu.co/home/index.php/unidades/extension-y-proyeccion/investigacion Especialización

El presente trabajo se propone adelantar un análisis jurídico tributario sobre el hecho generador del Impuesto al Valor Agregado sobre las ventas (IVA) que se enmarca en la “venta y cesión sobre derechos de activos intangibles únicamente asociados a la propiedad industrial”, de acuerdo con la reforma tributaria – Ley 1819 de 2016. Así las cosas, se da cuenta, a partir de la regulación de los contratos de cesión y licenciamiento, de los efectos del impuesto sobre las ventas en los negocios teniendo en cuenta el hecho generador del tributo en mención. The present work intends to advance a tax legal analysis on the generating event of the Sales Tax (vat) that is framed in the “sale and assignment of rights of intangible assets only associated with industrial property” in accordance with the tax reform Law 1819 of 2016. Thus, the effects of the sales tax on business from the tax generating event in question are realized from the regulation of the assignment and licensing contracts.

Tax liability is the duty of the taxpayer to pay the tax. The tax­payer is responsible for the fulfillment of tax obligations from the moment of the occurrence of taxable event on which the authority imposed the tax liability. The moment of the occurrence of taxable event shall be determined separately for each tax, in accordance with the relevant tax law. The fulfillment of tax obligations is the payment of the amount owed. for the tax.

La presente investigación tiene por objeto analizar la importancia de la participación de los profesionales de la contaduría pública en la determinación del impuesto sobre sucesiones, previo análisis de los elementos que lo conforman. Es una investigación cualitativa con diseño documental y de campo, no experimental-transversal-descriptiva. Se aplicó un instrumento de recolección de datos, tipo cuestionario, compuesto de preguntas dicotómicas, de selección simple, y de desarrollo, para valorar el conocimiento del contador público sobre la determinación del impuesto sobre sucesiones. De los resultados obtenidos se concluye, en términos generales, que los contadores públicos no poseen conocimiento para figurar como profesionales en la determinación del impuesto sobre sucesiones. Al revisar las respuestas brindadas se evidenció el bajo conocimiento y poca experiencia en el proceso de determinación y declaración del impuesto sobre sucesiones, lo cual se puede considerar como una debilidad profesional para los contadores públicos en ejercicio. The purpose of the present investigation is to determine the importance of the participation of a public accountant in the determination of Inheritance Tax, after analyzing the elements that make it up. It is a qualitative research with documental and field design, not experimental-transversal-descriptive. A data collection instrument was used, consisting of dichotomous, simple selection, and development questions, to assess the knowledge of the Public Accountant about the determination of the Inheritance Tax. From the results obtained it is concluded, in general terms, that public accountants do not possess knowledge to appear as professionals in the determination of Inheritance Tax. In reviewing the answers provided, the low knowledge and little experience in the process of determination and declaration of Inheritance Tax was evidenced, which can be considered as a professional weakness for the public accountants in charge. 103-125 suail.rodriguez@gmail.com

The article aims to analyze the temporal criterion of the tax incidence of state and gift tax (ITCMD), with particular reference to Judicial Precedents ns. 112, 113 and 114 (STF). The article uses the analytical methodology of the matrix rule for tax incidence, focusing on the temporal aspect. Methodologically it is a and bibliographical and documentary research, by analysing superior court cases to elucidate the hypothesis raised. The article dedicates special attention to the issue of the application of the rule in time, and the application of cited precedents, which may be not be in line with the current reality., O artigo tem por objetivo analisar o critério temporal de incidência tributária do imposto sobre a transmissão causa mortis e doação - ITCMD, com especial referência às Súmulas ns.112, 113 e 114 do STF. Com este objetivo o artigo parte da metodologia analítica da regra- matriz de incidência, com foco no aspecto temporal. Metodologicamente trata-se de pesquisa bibliográfica e documental, por meio da análise de julgados dos tribunais superiores, visando elucidar da hipótese levantada. Dedica-se especial atenção à questão da aplicação da norma no tempo, e a aplicação das referidas súmulas, que podem estar em dissonância com a realidade atual

In the Netherlands, levying tax on inheritances at death has been a fact of life for centuries. The presumed double taxation and its sad precursor are elements of the discussion about the levy of this inheritance tax, but so too are the possibilities to reduce the tax through ingenious legal constructions. In its zeal to counter such clever plans the legislature has turned the law into a complex body without parrying all the avoidance behaviour. On top of that, the effects of the current law can be very unreasonable. The thesis uncovers the root cause of this problem by retracing the levy of inheritance tax to the Republic of the Seven United Netherlands, a little-described chapter in legal history. It is discovered how the current problems would never have occurred under the simple statutory provision applicable in that period. The obvious conclusion is that the inheritance tax should be reformed based on that model. How such amendment can best be designed is elaborated further based on insights gained from legal history and other legal systems. This has resulted in a complete bill with comments, so the legislature now has the solution at its fingertips.

El estudio de los hechos imponibles dentro del comercio electrónico on-line y su incidencia en la imposición indirecta, es un tema que reviste interés dentro del derecho tributario venezolano, por su poca difusión en la praxis de foro. Por ello, conocer los supuestos que pueden originarse como objeto de realidad fáctica en el impuesto al valor agregado y gracias a las transacciones comerciales electrónicas directas, es un avance significativo a la ciencia del derecho y de manera particular a la rama tributaria y mercantil, pues con ello se da un paso al reconocimiento de la e-fiscalidad. The study of the chargeable events within the e-commerce on-line and its impact on indirect taxation, is a subject of interest in the Venezuelan tax law, for its limited distribution in the practice of forum. Therefore, make assumptions that may arise as a matter of factual reality in the value added tax and through direct e-commerce transactions is significant to the science of law and particularly the tax and commercial branch forward, because thereby taking a step to the recognition of e-taxation. 156-174 buitragomariana@gmail.com Anual

Con la popularización del comercio electrónico en la década de los 90 surgieron las dudas sobre la fiscalidad de las transacciones realizadas por vía telemática. Después de intensos debates se consideró que lo más oportuno era aplicar las normas fiscales tradicionales al comercio electrónico, estableciendo unos principios propios para esta actividad. Cuando de esta fiscalidad se trata, los mayores problemas se encuentran en aquellos casos en los que las transacciones se dan enteramente a través de la vía telemática, agravándose el problema cuando se trata de transacciones internacionales. Entre los principales problemas encontramos la valoración de las operaciones a efectos de establecer la base imponible; además, la posibilidad de anonimato que permite la vía telemática dificulta la calificación de las transacciones; así como la disparidad generada des-pués de que la Unión Europea estableciera que a través de esta vía sólo es posible realizar el hecho imponible a prestaciones de servicios With the popularization of electronic commerce in the 1990s, doubts arose as to the taxation of transactions carried out by telematic means. After intense debate, it was considered that the most appropriate approach was to apply traditional tax rules to e-commerce, establishing principles specific to this activity. When it comes to this taxation, the biggest problems are found in those cases in which the transactions are carried out entirely by telematic means, and the problem is aggravated in the case of international transactions. Among the main problems we find the valuation of the operations for the purpose of establishing the taxable base; in addition, the possibility of anonymity that the telematic route allows makes it difficult to classify the transactions; as well as the disparity generated after the European Union established that through this route it is only possible to carry out the taxable event for the provision of services.