La valorización a partir de la jurisprudencia del Consejo de Estado: problemas jurídicos y elementos esenciales como contribución

Jorge Eduardo Vásquez Santamaría

doi:10.17533/udea.esde.23119

Upgrading from the jurisprudence of the council of state: Legal issues and essential elements as tax

Authors

Jorge Eduardo Vásquez Santamaría Fundación Universitaria Autónoma de las Américas https://orcid.org/0000-0002-6280-005X

DOI:

https://doi.org/10.17533/udea.esde.23119

Keywords:

contribution, valuation, council of state, property, benefit, made generator

Abstract

One of the strengths in the development of provisions for urban land planning Colombian legal system, the Valuation was identified as a funding mechanism for urban projects with high solidity and permanence rules and jurisprudential. Therefore, the article addresses a doctrinal contextualizing nature as a contribution and leads to a path on the legal problems that have allowed the construction of a line of decisions by the Council of State, who their progress on why being exposed of this contribution, the operative event, the active and passive subjects, some guidance on the collection and collects and liquidation.

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Author Biography

Jorge Eduardo Vásquez Santamaría, Fundación Universitaria Autónoma de las Américas

law School

References

Arango, Mejía Á. (1991) Libro del Instituto Colombiano de Derecho Tributario, Capítulo 3. Bogotá,

Bernal, F. (1998) Poder y crisis institucional en el campo colombiano. Bogotá: IICA en coedición con TM Editores.

CRESPO RAMOS, T. (2003) Administración de Empresas. Vol. II. Madrid: Editorial Mad. S.L.

Gómez Sierra, F. (2003) Constitución Política de Colombia de 1991 anotada. Editorial Leyer, vigésima segunda edición. Bogotá: Leyer.

Maldonado Copello, M. M. et. alt. (2006) Planes Parciales, Gestión Asociada y Mecanismos de Distribución Equitativa de Cargas y Beneficios en el Sistema Urbanístico Colombiano; Marco Jurídico, Conceptos Básicos y Alternativas de Aplicación. Bogotá: The Lincoln Institute the Land Policy.

Mora Caicedo, E. (2008) Código Contencioso Administrativo anotado. Editorial Leyer, vigésima séptima edición. Bogotá: Leyer.

Morcillo, Dosman P. P. (2007) Derecho Urbanístico Colombiano: historia, derecho y gestión. Bogotá: Editorial Temis.

Gerencia.com (2008) La Contribución por Valorización. Documento disponible en: http:// www.gerencie.com/contribucion-por-valorizacion.html (Consulta 24 de julio de 2014).

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Published

2014-06-30

How to Cite

Vásquez Santamaría, J. E. (2014). Upgrading from the jurisprudence of the council of state: Legal issues and essential elements as tax. Estudios De Derecho, 71(158), 269–292. https://doi.org/10.17533/udea.esde.23119

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Issue

Vol. 71 No. 158 (2014): July-december

Section

Artículos

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