The concretion of an illegality The administrative character of the Asambleas Departamentales
The author makes a detailed explanation of the impossibility of Departmental Assemblies to make taxes, due to the fact that this is an exclusive right of Congress. He concretely attacks the disposition that fixes a tax on Boyacá telephone users in benefit of sports in the area.
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia
2003
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| Online Access: | https://revistas.uptc.edu.co/index.php/derecho_realidad/article/view/13589 |
| _version_ | 1801706585452445696 |
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| author | Patiño Rojas, Jorge Enrique |
| author_facet | Patiño Rojas, Jorge Enrique |
| author_sort | Patiño Rojas, Jorge Enrique |
| collection | OJS |
| description | The author makes a detailed explanation of the impossibility of Departmental Assemblies to make taxes, due to the fact that this is an exclusive right of Congress. He concretely attacks the disposition that fixes a tax on Boyacá telephone users in benefit of sports in the area. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-13589 |
| institution | Revista Derecho y Realidad |
| language | spa |
| publishDate | 2003 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-135892022-02-04T04:52:43Z The concretion of an illegality The administrative character of the Asambleas Departamentales La concreción de una ilegalidad El carácter administrativo de las Asambleas Departamentales A concretização de uma ilegalidad El carácter administrativo de las Asambleas Departamentales Patiño Rojas, Jorge Enrique Imposition with representation Unitary state Tax system Administrative law Assemblies Attributions Taxes Imposición con representación. Estado unitario Régimen fiscal Derecho administrativo Asambleas Departamentales Impuestos Imposición con representación Estado unitario The author makes a detailed explanation of the impossibility of Departmental Assemblies to make taxes, due to the fact that this is an exclusive right of Congress. He concretely attacks the disposition that fixes a tax on Boyacá telephone users in benefit of sports in the area. El autor realiza una pormenorizada exposición acerca de la imposibilidad que le asiste a las Asambleas Departamentales para crear impuestos, por ser una competencia exclusiva del Congreso. En concreto ataca la Ordenanza que fijó un gravamen para los usuarios del servicio telefónico en Boyacá en beneficio del deporte. O autor explica detalhadamente a impossibilidade das Assembléias Departamentais de arrecadar impostos, pelo fato de ser direito exclusivo do Congresso. Ele ataca concretamente a disposição que fixa um imposto sobre os usuários de telefonia de Boyacá em benefício da prática de esportes na região. Universidad Pedagógica y Tecnológica de Colombia 2003-12-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uptc.edu.co/index.php/derecho_realidad/article/view/13589 Derecho y Realidad; Vol. 1 No. 1 (2003): Julio - Diciembre; 104-111 Derecho y Realidad; Vol. 1 Núm. 1 (2003): Julio - Diciembre; 104-111 Derecho y Realidad; v. 1 n. 1 (2003): Julio - Diciembre; 104-111 2619-5607 1692-3936 spa https://revistas.uptc.edu.co/index.php/derecho_realidad/article/view/13589/11085 Derechos de autor 2003 Derecho y realidad http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Imposition with representation Unitary state Tax system Administrative law Assemblies Attributions Taxes Imposición con representación. Estado unitario Régimen fiscal Derecho administrativo Asambleas Departamentales Impuestos Imposición con representación Estado unitario Patiño Rojas, Jorge Enrique The concretion of an illegality The administrative character of the Asambleas Departamentales |
| title | The concretion of an illegality The administrative character of the Asambleas Departamentales |
| title_alt | La concreción de una ilegalidad El carácter administrativo de las Asambleas Departamentales A concretização de uma ilegalidad El carácter administrativo de las Asambleas Departamentales |
| title_full | The concretion of an illegality The administrative character of the Asambleas Departamentales |
| title_fullStr | The concretion of an illegality The administrative character of the Asambleas Departamentales |
| title_full_unstemmed | The concretion of an illegality The administrative character of the Asambleas Departamentales |
| title_short | The concretion of an illegality The administrative character of the Asambleas Departamentales |
| title_sort | concretion of an illegality the administrative character of the asambleas departamentales |
| topic | Imposition with representation Unitary state Tax system Administrative law Assemblies Attributions Taxes Imposición con representación. Estado unitario Régimen fiscal Derecho administrativo Asambleas Departamentales Impuestos Imposición con representación Estado unitario |
| topic_facet | Imposition with representation Unitary state Tax system Administrative law Assemblies Attributions Taxes Imposición con representación. Estado unitario Régimen fiscal Derecho administrativo Asambleas Departamentales Impuestos Imposición con representación Estado unitario |
| url | https://revistas.uptc.edu.co/index.php/derecho_realidad/article/view/13589 |
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