The concept of tax in the jurisprudence of the Colombian Constitutional Court

被引：0

作者：

Romero Molina, Cesar A. ^{[1
,2
]}

Bernal Sanchez, Laura Victoria ^{[3
]}

Soto Contreras, Eleazar ^{[3
]}

机构：

[1] Univ Autonoma Bucaramanga, Bucaramanga, Colombia

[2] Univ Cooperat Colombia, CIS, Fac Derecho, Bucaramanga, Colombia

[3] Univ Cooperat Colombia, Bucaramanga, Colombia

来源：

DIXI | 2012年 / 14卷 / 15期

关键词：

Constitution; constitutional court; jurisprudence; tax;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

This research focuses in studying whether there actually is a concept of tax in Colombia, since the current laws do not employ adequate techniques to give positive norms coherence so that they maintain a certain harmony to constitutionally define taxes. Jurisprudence thus defines and gives an interpretation of this concept that is consistent within our legal framework, since law has defined the concept of tax by means of inconsistent expressions and with many voids, or when the use of said expressions is fragile within the text of the law.

引用

页码：118 / 131

页数：14

共 50 条

[21] Recent Constitutional Jurisprudence Concerning the European Union: Some Remarks on 2010 Judgments of the Polish Constitutional Court
Czapliński W.
[J]. ERA Forum, 2011, 12 (Suppl 1) : 197 - 204
[22] The constitutional control of administrative acts. Analysis of the jurisprudence of the Ecuadorian constitutional court
Vargas Riofrio, Andres
Quizhpe Castro, Olger
Blacio Aguirre, Galo
[J]. DILEMAS CONTEMPORANEOS-EDUCACION POLITICA Y VALORES, 2018, 5 (02):
[23] RELEVANT ELEMENTS FOR THE ANALYSIS OF THE SENTENCES OF THE COLOMBIAN CONSTITUTIONAL COURT
Pulido Ortiz, Fabio Enrique
[J]. NOVUM JUS, 2008, 2 (01): : 125 - 152
[24] PROPORTIONALITY AND THE INCOMMENSURABILITY CHALLENGE IN THE JURISPRUDENCE OF THE SOUTH AFRICAN CONSTITUTIONAL COURT
Petersen, Niels
[J]. SOUTH AFRICAN JOURNAL ON HUMAN RIGHTS, 2014, 30 : 405 - 429
[25] A REVIEW OF THE JURISPRUDENCE OF THE CONSTITUTIONAL COURT OF SPAIN 1979-2019
Pons Parera, Eva
[J]. REVISTA DE LLENGUA I DRET-JOURNAL OF LANGUAGE AND LAW, 2019, (72) : 292 - 303
[26] LEGISLATIVE ACTS AND REVIEW OF THE COLOMBIAN CONSTITUTIONAL COURT IN THE PEACE PROCESS
Hassan, Viridiana Molinares
Ballestas, Maria Jose
[J]. REVISTA CATALANA DE DRET PUBLIC, 2023, (67): : 202 - 220
[27] New legal judgments and economic failures of the Colombian Constitutional Court
Antonio Gaviria, Juan
[J]. PRECEDENTE, 2019, 14 : 9 - 37
[28] THE CONCEPT OF PRE-EXISTING NOTIONS IN THE JURISPRUDENCE OF THE CONSTITUTIONAL TRIBUNAL
Riedl, Krzysztof
[J]. PRZEGLAD SEJMOWY, 2015, (05): : 83 - 98
[29] HUMAN RIGHTS AND NATIONAL SECURITY IN SOUTH KOREAN CONSTITUTIONAL COURT JURISPRUDENCE
Gonzalez Quintero, Rodrigo
[J]. REVISTA CHILENA DE DERECHO, 2013, 40 (01): : 227 - 259
[30] JUDICIAL DECISIONS ON THE APPLICATION OF EUROPEAN UNION LAW IN THE JURISPRUDENCE OF THE CONSTITUTIONAL COURT
Cao Arguello, Jose Ramon
[J]. REVISTA GENERAL DE DERECHO PROCESAL, 2020, (51):

← 1 2 3 4 5 →