DERE-3309 Tributario

The course will provide the students with the practical and theoretical tools to study and understand Colombian fiscal law as well as initial knowledge of international fiscal law. It begins with the general fiscal theory where the concept, sources and contents of fiscal law are taking on board as well as the fiscal legal classification, fiscal obligations and its elements, fiscal hermeneutics and the efficiency of fiscal standards in time and space. Further on, fiscal constitutional and legal substantial elements will be analyzed, focused on the totality of national tax analysis and on those more important for territorial order. Likewise the student is introduced to international and supranational fiscal law, tax procedures and alternative mechanisms for fiscal controversy solutions.