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Universidad del Rosario

1. Castro Mora, Sonia Marina. La modulación de los efectos en el tiempo de las sentencias de nulidad de los actos administrativos en Colombia.

Degree: 2015, Universidad del Rosario

El presente trabajo realiza un análisis sobre los diferentes fundamentos que ante la falta de regulación legal, nuestra jurisprudencia ha invocado para atribuirle efectos retroactivos –ex tunc- o efectos a futuro –ex nunc- a las sentencias de nulidad de los actos administrativos, los cuales van desde la asimilación de éste con el acto jurídico civil, hasta la pretendida identidad del acto administrativo general con la ley, todo enmarcado dentro de lo que se ha entendido por situaciones jurídicas consolidadas. Este estudio demuestra que la retroactividad o no retroactividad, no es una condición necesaria o automática de las sentencias de nulidad de los actos administrativos, porque tal idea anula reflexiones importantes que tienen que ver con la ponderación de principios básicos como la garantía de eficacia de los derechos fundamentales, la seguridad jurídica, la justicia material, la confianza legítima y la igualdad. Se impone así entender que los efectos temporales de las sentencias no se derivan de alguna formalidad del proceso, ni de la naturaleza del acto administrativo, ni del tipo de sentencia; estos son más bien una de las herramientas para que el juez a través de la modulación en cada caso, pueda darle eficacia a su sentencia y cumplir con las obligaciones que le impone la Constitución y la ley, que no son otras que garantizar la protección de derechos fundamentales y preservar el orden jurídico.

This paper analyzes the arguments that in the absence of legal regulation, our case law has invoked to assign retroactive effects – ex tunc­ or future effects – ex nunc – to the sentences of annulment of administrative acts, ranging from assimilation of the latter with civil legal acts to the alleged identity of the general administrative act with the law, all framed within what has been understood by consolidated legal situations. This study demonstrates that retroactive or non-retroactive activity is not a necessary and automatic condition of the sentence of annulment of the administrative act because this idea cancels important reflections that deal with weighting basic principles such as the guarantee of efficiency, legal certainty, substantive justice, legitimate expectations and equality. In order to understand that the temporary effects of sentences do not derive from any formality of the process or of the administrative act nature or the type of sentence; these are rather one of the tools so the judge can- through modulation in each case- give efficiency to its sentence and meet the obligations that are imposed by the constitution and the law which has its only purpose in guaranteeing the protection of fundamental rights and preserving the legal order.

Advisors/Committee Members: Garcia Forero, Fernando Alberto.

Subjects/Keywords: Efectos ex tunc; Efectos ex nunc; Situaciones Jurídicas Consolidadas; Acto administrativo particular y concreto; Acto administrativo general y reglamentario; Control de Legalidad; Control de Constitucionalidad; Control de Legitimidad; Existencia de los actos administrativos; Eficacia de los actos administrativos; Validez de los actos administrativos; Acto administrativo de gravamen; Acto administrativo favorable; Modulación de las sentencias; 342.0242; Sentencias intermitentes; Procedimiento administrativo; Derecho civil  – legislación; Actos administrativos; Ex tunc effects; Ex nunc effects; Consolidated legal situations; Particularly and concrete administrative act; General and regulatory administrative act; Legality Control; Constitutionality Control; Legitimacy Control; Existence of administrative acts; Efficiency of administrative acts; Validity of administrative acts; Assessment Administrative Act; Favorable administrative act; Judgments Modulation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Castro Mora, S. M. (2015). La modulación de los efectos en el tiempo de las sentencias de nulidad de los actos administrativos en Colombia. (Thesis). Universidad del Rosario. Retrieved from http://repository.urosario.edu.co/handle/10336/10698

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Castro Mora, Sonia Marina. “La modulación de los efectos en el tiempo de las sentencias de nulidad de los actos administrativos en Colombia.” 2015. Thesis, Universidad del Rosario. Accessed January 23, 2021. http://repository.urosario.edu.co/handle/10336/10698.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Castro Mora, Sonia Marina. “La modulación de los efectos en el tiempo de las sentencias de nulidad de los actos administrativos en Colombia.” 2015. Web. 23 Jan 2021.

Vancouver:

Castro Mora SM. La modulación de los efectos en el tiempo de las sentencias de nulidad de los actos administrativos en Colombia. [Internet] [Thesis]. Universidad del Rosario; 2015. [cited 2021 Jan 23]. Available from: http://repository.urosario.edu.co/handle/10336/10698.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Castro Mora SM. La modulación de los efectos en el tiempo de las sentencias de nulidad de los actos administrativos en Colombia. [Thesis]. Universidad del Rosario; 2015. Available from: http://repository.urosario.edu.co/handle/10336/10698

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

2. Njavro, Natalija. Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti.

Degree: 2016, Univerza v Mariboru

Davčni nadzor fizične osebe je specifični davčni postopek namenjen razjasnjevanju in ugotavljanju dejstev, s pomočjo katerih davčni organ odmeri davek po 68. a členu Zakona o davčnem postopku. S 1.1.2014 je bila sprejeta novela Zakona o davčnem postopku (ZDavP-2G) , s katero je obdavčitev nenapovedanih dohodkov dobila zakonsko podlago v samostojnem členu. Obdavčitev nenapovedanega dohodka se izvede pod pogojem, da davčni organ ugotovi nesorazmerje ali razliko med vrednostjo sredstev za privatno potrošnjo, ki vključuje premoženje, s katerim razpolaga davčni zavezanec in ta znatno presegajo dohodke, ki jih je zavezanec za plačilo davka napovedal. Davčni organ v tem primeru pozove davčnega zavezanca k predložitvi podatkov o svojem premoženju. Davčni organ ves čas postopka ravna v skladu z načeli davčnega postopka in načeli drugih zakonov, ki ga prav tako zavezujejo. Naloga najprej opredeljuje davčni nadzor fizične osebe v razmerju do najpomembnejšega načela – načela pravne države, s poudarkom na načelu sorazmernosti. Naloga se nanaša na upoštevanje omenjenih načel tako s strani zakonodajalca, kot s strani samega izvajalca zakona – davčnega organa.

The fiscal control of a natural person is a specific tax procedure intended for clarifying and establishing facts, with which the tax authority assesses tax pursuant to Article 68a of the Tax Procedure Act. The amending Tax Procedure Act (ZDavP-2G) was adopted on 1 January 2014 with which the imposition of tax of unannounced income obtained a legal basis in an independent article. Taxation of an unannounced income is made on condition that the tax authority establishes a disparity or a difference between the value of assets for private consumption, which includes assets that are at the disposal of a taxable person and these considerably exceed income announced by the person liable for tax. In this case, the tax authority calls upon the taxable person to submit data about his/her assets. Throughout the procedure, the tax authority acts in accordance with the principles of the tax procedure and the principles of other laws according to which it is obliged to act. This thesis further defines the fiscal control of a natural person in relation to the most important principle – the rule of law with an emphasis on the principle of proportionality. The thesis discusses the consideration of the mentioned principles by both the legislator and the tax authority, which enforces the laws.

Advisors/Committee Members: Škof, Bojan.

Subjects/Keywords: Davčni nadzor; davčni zavezanec - fizična oseba; dohodnina; davek po 68. a členu ZDavP-2G; prekomerna obdavčitev; načelo pravne države; načelo sorazmernosti; človekove pravice; davčna načela; načela Zakona o splošnem upravnem postopku; odmera davka od nenapovedanih dohodkov; odvzem nezakonito pridobljenega premoženja; kaznovalna narava.; Fiscal control; taxable person – natural person; personal income tax; tax in accordance with Article 68a of the Tax Procedure Act; over-taxation; principle of the rule of law; principle of proportionality; human rights; tax principles; principles of the General Administrative Procedure Act; tax assessment from unannounced income; seize illegally acquired assets; punitive nature; info:eu-repo/classification/udc/336.225.67(043.3)

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Njavro, N. (2016). Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=60253 ; https://dk.um.si/Dokument.php?id=106577&dn= ; https://plus.si.cobiss.net/opac7/bib/5205035?lang=sl

Chicago Manual of Style (16th Edition):

Njavro, Natalija. “Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti.” 2016. Masters Thesis, Univerza v Mariboru. Accessed January 23, 2021. https://dk.um.si/IzpisGradiva.php?id=60253 ; https://dk.um.si/Dokument.php?id=106577&dn= ; https://plus.si.cobiss.net/opac7/bib/5205035?lang=sl.

MLA Handbook (7th Edition):

Njavro, Natalija. “Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti.” 2016. Web. 23 Jan 2021.

Vancouver:

Njavro N. Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2021 Jan 23]. Available from: https://dk.um.si/IzpisGradiva.php?id=60253 ; https://dk.um.si/Dokument.php?id=106577&dn= ; https://plus.si.cobiss.net/opac7/bib/5205035?lang=sl.

Council of Science Editors:

Njavro N. Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=60253 ; https://dk.um.si/Dokument.php?id=106577&dn= ; https://plus.si.cobiss.net/opac7/bib/5205035?lang=sl

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