The Journal of Fiscal Law (ISSN printed: 1692-6722; ISSN digital: 2346-2434) deals with current issues in national taxes, territorial taxes, tax administration, budgetary law, customs law, international tax law, reflections of foreign doctrine, book reviews, jurisprudential analysis and academic events organized by the Center for Fiscal Studies CEF. The first issue came into circulation in the month of June 2003, since then work has been done to publish articles of the highest academic quality, written by members of the Fiscal Law Department, and members of the academic community, being an incentive to the "new researchers" and, being the academic space suitable for some national and foreign guests, to participate in this publication.
Current Issue | No. 25 (2024): Julio-Diciembre
Presentation
Articles
Motivation of Administrative Acts Issued by Administrative Bodies (Emphasis on the Colombian National Tax and Customs Directorate)
Motivación de los actos administrativos emitidos por órganos administrativos (énfasis en la Dirección de Impuestos y Aduanas Nacionales de Colombia)
Summary views 268 | PDF views 528 | pp. 7-36
VAT on the Influencer’s Digital Activities in Colombia: Digital Advertising Service (Intangible Exploitation and Intermediation)
El IVA en las actividades digitales efectuadas por el influencer en Colombia: servicio de publicidad digital (explotación de intangibles y margen de intermediación)
Summary views 461 | PDF views 710 | pp. 37-54
Impact on Tax Notification Mechanisms Due to the Regulations Issued During the Sanitary Emergency Period by COVID-19
Impacto sobre los mecanismos de notificación tributaria con ocasión de la normatividad expedida durante el periodo de emergencia sanitaria ocasionada por la COVID-19
Summary views 158 | PDF views 158 | pp. 153-193