Análisis legislación tributaria y principio de solidaridad relacionada con víctimas del desplazamiento forzoso frente al postconflicto en Santander
Fecha
2020-07-20Registro en:
Castañeda Quiñoez, M.A. (2020).Análisis legislación tributaria y principio de solidaridad relacionada con víctimas del desplazamiento forzoso frente al postconflicto en Santander. [Tesis de maestría]. Universidad Santo Tomas, Bucaramanga, Colombia.
reponame:Repositorio Institucional Universidad Santo Tomás
instname:Universidad Santo Tomás
Autor
Castañeda Quiñonez, Mario Andres
Institución
Resumen
This thesis analyses the rights of the victims who have been forcibly displaced as a result of the armed conflict, and who have been affected in regard to economic and tax matters, as they are linked to tax obligations in respect of the lands even though they cannot use or take benefit from them.
In accordance with the above, this investigative work aims at developing a strategy that favors the right to administrative reparation of the forced displacement victims, for them to be provided with tax relief, complying with the exception of property tax collection in accordance with what is stated by the Corte Constitutional T-347/2014 and the art. 121 of the law 1448 of 2011.