Tratamiento tributario frente al consumo de cervezas sin contenido de alcohol en Colombia

Abstract

The main objective of this article is to analyze the tax treatment applicable to the consumption of non-alcoholic beer, In accordance with the provisions of our legal system and the general clause of powers that the State has at the head of the Congress of the Republic to create taxes in Colombia.

For this purpose, a study was carried out on the different rules that regulate taxes in Colombia, especially Law 223 of 1995, on the creation of the tax on the consumption of beers, the pronouncements of the Directorate of National Taxes and Customs - DIAN and the High Courts, Obtaining as a result an erroneous interpretation and application of the aforementioned rule, by the tax collection entities, violating in this way the principle of tax legality.