The concretion of an illegality The administrative character of the Asambleas Departamentales
Abstract
The author makes a detailed explanation of the impossibility of Departmental Assemblies to make taxes, due to the fact that this is an exclusive right of Congress. He concretely attacks the disposition that fixes a tax on Boyacá telephone users in benefit of sports in the area.
Keywords
Imposition with representation, Unitary state, Tax system, Administrative law, Assemblies, Attributions, Taxes
Author Biography
Jorge Enrique Patiño Rojas
Profesor facultad de derecho, UPTC.
References
- RESTREPO, Juan Camilo, 1996, Hacienda pública, 3° edición. Bogotá, Universidad Externado de Colombia.
- LOW MULTRA, Enrique y GÓMEZ RICARDO, Jorge, 1993, Teoria Fiscal Bogotá, Universidad Externado de Colombia, Departamento de publicaciones.
- SUESCÚN, Armando, 1998, Derecho y Sociedad en Colombia. Tomo 1, Tunja, Universidad dagógica y Tecnológica de Colombia.
- , Derecho y Sociedad en Colombia, Tomo II, Tunja, Universidad Pedagógica y Tecnológica de Colombia.
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