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Colombia's approach to the 'unification' of tax rulings | International Tax Review


Procedural regulation is not based on a simplified system
The Colombian Constitutional Court states that judges base their decisions on the law. Colombian case law is an auxiliary means for the interpretation of the law. However, rulings from Colombian high courts must be observed by the judge when taking a decision. 
If the judge does not follow the ruling from the high court, it will be necessary to clearly justify such a decision. In particular, Congress has created mechanisms that are meant to speed the resolution of tax conflicts for taxpayers.
In Colombia, the discussion process starts before the tax authorities itself and unfortunately, there are very few cases where the tax administration decrease in tax due and/or the application of penalties at the administrative stage.  ....

Margarita Salas , Colombian Constitutional Court , Euromoney Institutional Investor , Judicial Tribunals , Privacy Policy , Institutional Investor , மார்கரிட்டா சலாஸ் , கொலம்பியன் அரசியலமைப்பு நீதிமன்றம் , நீதித்துறை தீர்ப்பாயங்கள் , ப்ரைவஸீ பாலிஸீ , நிறுவன முதலீட்டாளர் ,