La naturaleza del impuesto de avisos y tableros como impuesto que grava otro impuesto

This research tries to analyze the nature of the tax for advertisement notices and boards as a tax that taxes the industry and commerce (ICA) tax. Although this tax is complementary of the one of industry and commerce, this circumstance does not mean that when the tax on industry and commerce is gen...

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Bibliographic Details
Main Authors: Martínez Rojas, John Marlon, Díaz Sierra, Jovanis, Villasmil-Molero, Milagros del Carmen
Format: Article
Language:Spanish
Published: 2017
Subjects:
Base gravable
hecho generador
impuesto de avisos y tableros
impuesto de industria y comercio
tarifas
Taxable base
generator event
notice and board tax
industry and commerce tax
tariffs
Base fiscal
fato gerador de imposto
imposto de cartazes e anúncios
imposto de industria e comercio
base fiscale
fait générateur de la taxe
impôts d’enseignes et publicités extérieures
impôts du commerce et de l’industrie
tarif
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6713612
Source:Academia & Derecho, ISSN 2539-4983, Nº. 14, 2017, pags. 335-353
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La naturaleza del impuesto de avisos y tableros como impuesto que grava otro impuesto
Summary: This research tries to analyze the nature of the tax for advertisement notices and boards as a tax that taxes the industry and commerce (ICA) tax. Although this tax is complementary of the one of industry and commerce, this circumstance does not mean that when the tax on industry and commerce is generated, it also generates the notices and boards one, as, as the Constitutional Court of Justice has specified in Law 14 of 1983, which regulates the tax on notices and boards, and the industry and commerce one. For the purposes of its liquidation and collection, maintaining its autonomous tax status and differentiated from it, taking into account that generator fact is the placement of billboards, signs, boards and emblems on public roads, public or private places that are visible from the Public space, as well as the placement of notices in any kind of vehicles. The main finding is that the causation of the generating fact, the municipal administration that is the active subject of this tax sometimes imposes this tax to the taxpayers, these are sanctioned for declaring industry and commerce (Ica) tax and not to liquidate the tax for advertisement notices and boards. It is concluded that when determining the tax for advertisement notices and boards. It is evidenced that it is a tax that taxes another tax, that is to say the one of Industry and commerce;Where the municipal administration shows little clarity in the determination of it. The article urges further research on the subject.

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