Legal status of public lighting tax, against taxing powers of municipal councils to choose and regulate the tax

It is essential to determine the legality of the tax on public lighting. In this vein, it is wise to know whether the municipal councils have the power to choose and regulate the tax in their respective territories, from the orbit jurisprudential development both administrative law and the tax law....

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Autor Principal: Heras Montes, Felipe Andrés
Formato: http://purl.org/coar/resource_type/c_6501
Lenguaje:Español (Spanish)
Publicado: Universidad Libre 2013
Acceso en línea:http://hdl.handle.net/10901/12231
id ir-10901-12231
recordtype dspace
spelling ir-10901-122312021-04-13T15:41:17Z Legal status of public lighting tax, against taxing powers of municipal councils to choose and regulate the tax Situación legal del impuesto de alumbrado público, frente a las facultades impositivas de los concejos municipales para optar y reglamentar este impuesto Heras Montes, Felipe Andrés It is essential to determine the legality of the tax on public lighting. In this vein, it is wise to know whether the municipal councils have the power to choose and regulate the tax in their respective territories, from the orbit jurisprudential development both administrative law and the tax law. With the development of jurisprudence after the enactment of Law 97 of 1913 (the tax authority on public lighting service) and Act 84 of 1915 it was extended to other municipalities, to date has raised several theses for and against the legality of the tax. For that reason, it is necessary to study deeply the subject, and their development over time. It is necessary, to solve this question , in order to establish a line of decisions to the future, to the extent that municipalities would be extremely affected in the event that the State Council, to take the opposite view. In order to achieve this goal, we will review all judgments issued by the State Council and the Constitutional Court from 1913 to 2011 relating to this topic, focusing more attention on the failures of the past two decades. Se hace indispensable determinar la legalidad del impuesto sobre el servicio de alumbrado público. En este orden de ideas, es prudente saber si los concejos municipales poseen la facultad para optar y reglamentar ese impuesto en sus respectivos territorios, a partir del desarrollo jurisprudencial bajo la órbita tanto del derecho administrativo como del derecho tributario. Con el desarrollo jurisprudencial posterior a la promulgación de la Ley 97 de 1913 (autorización del tributo sobre el servicio del alumbrado público) y la Ley 84 de 1915 que lo hizo extensivo a los demás municipios del país, hasta la fecha se han planteado varias tesis a favor y en contra de la legalidad del tributo. Por esa razón, es necesario estudiar profundamente el tema, y su desarrollo en el tiempo. Es menester, dar solución a este interrogante, a fin de establecer una línea jurisprudencial hacia el futuro, en la medida que los municipios se verían supremamente afectados en el evento que el Consejo de Estado, adopte la tesis contraria. Para poder lograr este objetivo, se revisarán todas las sentencias emitidas por el Consejo de Estado y Corte Constitucional desde 1913 hasta el año 2011 referentes a este tema, centrando mayor atención en los fallos de las dos últimas décadas. 2013-06-01 2019-03-19T15:04:51Z 2019-03-19T15:04:51Z http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/version/c_970fb48d4fbd8a85 https://revistas.unilibre.edu.co/index.php/advocatus/article/view/3530 http://hdl.handle.net/10901/12231 spa https://revistas.unilibre.edu.co/index.php/advocatus/article/view/3530/2928 Revistas - Ciencias Sociales y Humanas http://creativecommons.org/licenses/by-nc-nd/2.5/co/ Atribución-NoComercial-SinDerivadas 2.5 Colombia application/pdf Universidad Libre Advocatus; No 20 (2013): Advocatus; 237-258 Advocatus; Núm. 20 (2013): Advocatus; 237-258 Advocatus; No 20 (2013): Advocatus; 237-258 Advocatus; n. 20 (2013): Advocatus; 237-258 2390-0202 0124-0102
institution Universidad Libre de Colombia
collection DSpace
language Español (Spanish)
description It is essential to determine the legality of the tax on public lighting. In this vein, it is wise to know whether the municipal councils have the power to choose and regulate the tax in their respective territories, from the orbit jurisprudential development both administrative law and the tax law. With the development of jurisprudence after the enactment of Law 97 of 1913 (the tax authority on public lighting service) and Act 84 of 1915 it was extended to other municipalities, to date has raised several theses for and against the legality of the tax. For that reason, it is necessary to study deeply the subject, and their development over time. It is necessary, to solve this question , in order to establish a line of decisions to the future, to the extent that municipalities would be extremely affected in the event that the State Council, to take the opposite view. In order to achieve this goal, we will review all judgments issued by the State Council and the Constitutional Court from 1913 to 2011 relating to this topic, focusing more attention on the failures of the past two decades.
format http://purl.org/coar/resource_type/c_6501
author Heras Montes, Felipe Andrés
spellingShingle Heras Montes, Felipe Andrés
Legal status of public lighting tax, against taxing powers of municipal councils to choose and regulate the tax
author_facet Heras Montes, Felipe Andrés
author_sort Heras Montes, Felipe Andrés
title Legal status of public lighting tax, against taxing powers of municipal councils to choose and regulate the tax
title_short Legal status of public lighting tax, against taxing powers of municipal councils to choose and regulate the tax
title_full Legal status of public lighting tax, against taxing powers of municipal councils to choose and regulate the tax
title_fullStr Legal status of public lighting tax, against taxing powers of municipal councils to choose and regulate the tax
title_full_unstemmed Legal status of public lighting tax, against taxing powers of municipal councils to choose and regulate the tax
title_sort legal status of public lighting tax, against taxing powers of municipal councils to choose and regulate the tax
publisher Universidad Libre
publishDate 2013
url http://hdl.handle.net/10901/12231
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