Publicación:

Revisión analítica de las sentencias de constitucionalidad del impuesto al valor agregado por los periodos del 2019 al 2021 en Colombia

Resumen

The Value Added Tax (VAT), in Colombia has had importance in the finances of the State since the money collected because of this tribute it is largely invested to meet some of the primary needs of the Colombian population such as housing, health, food and education. Due to its scope, in this study an analytical review of the sentences of constitutionality of the Value Added Tax for the periods from 2019 to 2021 in Colombia, in order to publicize the laws, decrees or regulations demanded by a citizen, in addition to mentioning the different antecedents goods and services affected, the evidence decreed, considerations, grounds and the final decision made by the constitutional court on the different claims that are presented for the violation of duties and obligations on this tax. Methodologically it is a documentary study that starts from the bibliographic review that part of the bibliographic review that addresses the analysis of VAT, where 15 constitutional judgments are analyzed. Once the study was carried out, it was observed that the most demanded law during this period of time with a percentage of 53.33% corresponds to Law 1943 of 2018 (financing law) which was declared unenforceable. On the other hand, another of the rules presented to the court for unconstitutionality in some of its articles were Law 1819 of 2016 and Law 2010 of 2019; similarly, the participants who participate are 50% citizens who are the actors of the demand and 50% the rapporteur judges who are in charge of carrying out the direct procedures on the dispute.