Examinando por Materia "Principios Procesales"

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    Ítem
    Arbitraje tributario en Colombia. Un análisis de derecho comparado con modelos en otros países
    (Universidad EAFIT, 2024) Sánchez Varón, Natalia; Flórez Rodríguez, Valeria; Villegas de Bedout, Beatriz Elena
    This work focuses on the study of tax arbitration in Colombia, with a comparative law approach that examines models implemented in other countries. Through a detailed analysis, it aims not only to evaluate the feasibility of this mechanism in the Colombian context but also to identify the conditions under which it could be effectively implemented, considering both the particularities of the Colombian legal system and international experiences. This comparative approach allows for the extraction of valuable lessons and the adaptation of best practices to local needs and realities, with the goal of proposing a regulatory framework that ensures fairness, transparency, and efficiency in the resolution of tax disputes. The thesis is structured around several key areas: first, the possible social and economic consequences of implementing tax arbitration will be analyzed, examining how it could affect taxpayers' perception of justice and fairness, as well as its impact on tax collection and the incentive for voluntary compliance with tax obligations. Then, the requirements of applicability that should govern the use of arbitration in tax conflicts will be studied, ensuring that the process is transparent, impartial, and aligned with Colombian constitutional principles. Subsequently, a comparative analysis of international experiences in countries that have adopted tax arbitration will be conducted, identifying both successes and challenges faced in those contexts. This analysis will allow for the proposal of adaptations to the Colombian regulatory framework, taking into account the idiosyncrasies and particularities of our legal system, to ensure effective and fair implementation. Finally, the research aims to contribute to the academic and legislative debate on the relevance of tax arbitration in Colombia. It is expected that this study will not only contribute to the understanding of this mechanism at the national level but also inspire reforms that strengthen tax justice in the country, promoting a more agile, equitable, and reliable system for all parties involved.
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    Ítem
    El Principio de Congruencia
    (Universidad EAFIT, 2013) Vanegas Villa, Piedad Lucia; Naranjo Serna, Sebastián
    En el presente trabajo se aborda la problemática que en materia de defensa entraña la adopción de un sistema de congruencia estricto o flexible entre la acusación y la sentencia, estudiando los efectos de la variación de la calificación jurídica, de cara a las garantías constitucionales que tiene el procesado como parte resistente al ejercicio de la acción penal por parte del ente fiscal -- Este análisis busca contrastar la reglamentación interna con la normatividad internacional, a fin de verificar si la garantía de defensa, que éstas consagran, tiene la posibilidad de efectivizarse en aquellas, cuando tras haber culminado el debate probatorio (i) la fiscalía modifica su pretensión jurídica en el alegato final, o (ii) el juez, en su sentencia, condena por un cargo diferente, amén de que éste sea considerado menos gravoso para los intereses del procesado