Implementation of the constitutional principles of proof in tax administrative procedure

This text analized the due process that is applied to the tax proceeding. It exposes how the tax proceeding is guarantor of due constitutional process, based on tax administrations must validly justify its administrative acts in order to ensure legal certainty of tax administration, the fundamental...

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Detalles Bibliográficos
Autor principal: Obando Castiblanco, Alex Shamir
Formato: Artículo publishedVersion Artículo revisado por pares Analítico Analytical
Lenguaje:Español
Publicado: Universidad Nacional de Colombia 2016
Materias:
Law
Acceso en línea:http://www.revistas.unal.edu.co/index.php/peju/article/view/60956
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=co/co-013&d=article60956oai
Aporte de:
id I16-R122-article60956oai
record_format dspace
institution Consejo Latinoamericano de Ciencias Sociales
institution_str I-16
repository_str R-122
collection Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO)
language Español
topic Law
due process; principles; procedure; probation; tax
Tax Law
Derecho
debido proceso; principios; procedimiento; probatorio; tributario.
Derecho tributario
spellingShingle Law
due process; principles; procedure; probation; tax
Tax Law
Derecho
debido proceso; principios; procedimiento; probatorio; tributario.
Derecho tributario
Obando Castiblanco, Alex Shamir
Implementation of the constitutional principles of proof in tax administrative procedure
topic_facet Law
due process; principles; procedure; probation; tax
Tax Law
Derecho
debido proceso; principios; procedimiento; probatorio; tributario.
Derecho tributario
description This text analized the due process that is applied to the tax proceeding. It exposes how the tax proceeding is guarantor of due constitutional process, based on tax administrations must validly justify its administrative acts in order to ensure legal certainty of tax administration, the fundamental rights of taxpayers, institutionality and legality. Should exercise testing in accordance with the special procedure validly regulated by complying with the rules and principles of due process, ensuring taxpayers knowledge of the tests which management exercises its powers of oversight, also must verify that due process is not violated, ensure that the taxpayer has the opportunity to meet and contest the evidence at any stage of the tax administrative process. Moreover that evidence on tax administrative authorities must be known by the taxpayers, so that they have the opportunity to controvert it. Thus the decision is made with full evidence, it is not with evidence produced in violation of the law and by assessing in set all evidence provided to the process.
format Artículo
publishedVersion
Artículo revisado por pares
Analítico
Analytical
Artículo
publishedVersion
Artículo revisado por pares
Analítico
Analytical
author Obando Castiblanco, Alex Shamir
author_facet Obando Castiblanco, Alex Shamir
author_sort Obando Castiblanco, Alex Shamir
title Implementation of the constitutional principles of proof in tax administrative procedure
title_short Implementation of the constitutional principles of proof in tax administrative procedure
title_full Implementation of the constitutional principles of proof in tax administrative procedure
title_fullStr Implementation of the constitutional principles of proof in tax administrative procedure
title_full_unstemmed Implementation of the constitutional principles of proof in tax administrative procedure
title_sort implementation of the constitutional principles of proof in tax administrative procedure
publisher Universidad Nacional de Colombia
publishDate 2016
url http://www.revistas.unal.edu.co/index.php/peju/article/view/60956
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=co/co-013&d=article60956oai
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