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Análisis Crítico del sistema sancionador tributario en Colombia. Actualizado con la Ley 1943 de 2018

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  • César Sánchez

Abstract

Esta obra analiza, desde el punto de vista de la jurisprudencia, la doctrina oficial y la práctica, el sistema sancionador tributario colombiano y da cuenta de los vacíos así como de las tensiones constitucionales de este sistema. Así mismo, plantea reflexiones y soluciones a las problemáticas de la regulación. Se incluye no solo el régimen tributario, sino que abarca el cambiario, el aduanero, los precios de transferencia y la Unidad Especial de Gestión Pensional y Parafiscales (UGPP).

Suggested Citation

  • César Sánchez, 2019. "Análisis Crítico del sistema sancionador tributario en Colombia. Actualizado con la Ley 1943 de 2018," Books, Universidad Externado de Colombia, Facultad de Derecho, number 1081.
    • Handle: RePEc:ext:derech:1081
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    References listed on IDEAS

    as
    1. Fernando Hinestrosa, 2007. "Tratado de las obligaciones. Concepto, estructura, vicisitudes," Books, Universidad Externado de Colombia, Facultad de Derecho, edition 3, volume 1, number 67.
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