{"id":337,"date":"2025-10-06T08:53:19","date_gmt":"2025-10-06T13:53:19","guid":{"rendered":"https:\/\/balancelegal.co\/?p=337"},"modified":"2026-04-01T15:47:41","modified_gmt":"2026-04-01T20:47:41","slug":"constitucional-para-estudiantes","status":"publish","type":"post","link":"https:\/\/balancelegal.co\/?p=337","title":{"rendered":"ESTUDIANTES"},"content":{"rendered":"<div class=\"wp-block-post-date\"><time datetime=\"2026-04-01T20:46:10.452Z\">abril 1, 2026<\/time><\/div>\n\n\n<div class=\"wp-block-uagb-image uagb-block-1c38b04e wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1391\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/04\/gafd33ec2c2d1dc586e737b6d7fdd8808aea3630e5c8167ce8e2eb771ec113db12a57b4fa94e44715548ec0d78a6a0555_640-7705679.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/04\/gafd33ec2c2d1dc586e737b6d7fdd8808aea3630e5c8167ce8e2eb771ec113db12a57b4fa94e44715548ec0d78a6a0555_640-7705679.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/04\/gafd33ec2c2d1dc586e737b6d7fdd8808aea3630e5c8167ce8e2eb771ec113db12a57b4fa94e44715548ec0d78a6a0555_640-7705679.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/04\/gafd33ec2c2d1dc586e737b6d7fdd8808aea3630e5c8167ce8e2eb771ec113db12a57b4fa94e44715548ec0d78a6a0555_640-7705679.jpg\" alt=\"sea, lighthouse, people, peniscola, lighting, nature, sun, holiday, coast, landscape\" class=\"uag-image-1395\" width=\"427\" height=\"640\" title=\"gafd33ec2c2d1dc586e737b6d7fdd8808aea3630e5c8167ce8e2eb771ec113db12a57b4fa94e44715548ec0d78a6a0555_640-7705679\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Un ejemplo reciente de este debate lo ofrece la Sentencia del Consejo de Estado, Secci\u00f3n Cuarta, del 24 de julio de 2025 (Rad. 05001-23-33-000-2016-02484-01), en el caso Enecon S.A.S. vs. UGPP, que gira en torno a la validez de las liquidaciones oficiales emitidas por la Unidad de Gesti\u00f3n Pensional y Contribuciones Parafiscales (UGPP).<br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-850c99da wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1368\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-5082959-5082959.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-5082959-5082959.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-5082959-5082959.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-5082959-5082959.jpg\" alt=\"Portrait of a joyful multicultural family smiling together in the garden.\" class=\"uag-image-1372\" width=\"550\" height=\"350\" title=\"pexels-photo-5082959-5082959\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El proceso se origin\u00f3 en una acci\u00f3n reivindicatoria promovida por una copropietaria del predio rural denominado \u201cEl Choc\u00f3\u201d, ubicado en el municipio de Tenjo, Cundinamarca. La demandante sostuvo que el se\u00f1or Pablo Mauricio Castro \u00c1vila ocupaba materialmente una porci\u00f3n espec\u00edfica del inmueble sin tener derecho para ello.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-39a9ab6d wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1334\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-708392-708392.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-708392-708392.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-708392-708392.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-708392-708392.jpg\" alt=\"A group of friends laughing and dancing outdoors on a bright sunny day, showcasing friendship and joy.\" class=\"uag-image-1338\" width=\"525\" height=\"350\" title=\"pexels-photo-708392-708392\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Este caso ofrece ense\u00f1anzas clave para los estudiantes de derecho, pues desarrolla principios constitucionales, normas del C\u00f3digo Sustantivo del Trabajo y criterios internacionales sobre igualdad y no discriminaci\u00f3n.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-bf808624 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1292\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/ge4b4a7233d0496a26d7c4fad06ee3fe8171bf96ee237c3f01e3cb69565896171b64b4cd08e1b39fc362518657f807c98_640-9161772.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/ge4b4a7233d0496a26d7c4fad06ee3fe8171bf96ee237c3f01e3cb69565896171b64b4cd08e1b39fc362518657f807c98_640-9161772.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/ge4b4a7233d0496a26d7c4fad06ee3fe8171bf96ee237c3f01e3cb69565896171b64b4cd08e1b39fc362518657f807c98_640-9161772.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/ge4b4a7233d0496a26d7c4fad06ee3fe8171bf96ee237c3f01e3cb69565896171b64b4cd08e1b39fc362518657f807c98_640-9161772.jpg\" alt=\"woman, model, young, pose, female, cute, outdoors, face, hairstyle, people, nature, modeling, fall, autumn, leaves, forest, season, grass, fashion, portrait\" class=\"uag-image-1296\" width=\"427\" height=\"640\" title=\"ge4b4a7233d0496a26d7c4fad06ee3fe8171bf96ee237c3f01e3cb69565896171b64b4cd08e1b39fc362518657f807c98_640-9161772\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El hijo fallecido era afiliado a la ARL Positiva S.A., y sus padres reclamaron la pensi\u00f3n de sobrevivientes.<br>&#8211; La administradora neg\u00f3 la prestaci\u00f3n, alegando que no exist\u00eda dependencia econ\u00f3mica de los padres respecto de su hijo.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-5edb451e wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1258\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/gdff6f0ce047225a9dae287db26cf35491a9130fda61a9d565b68aba6d314152f83dbedf2429ee15209f5bd7840d6bb65_640-5275027.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/gdff6f0ce047225a9dae287db26cf35491a9130fda61a9d565b68aba6d314152f83dbedf2429ee15209f5bd7840d6bb65_640-5275027.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/gdff6f0ce047225a9dae287db26cf35491a9130fda61a9d565b68aba6d314152f83dbedf2429ee15209f5bd7840d6bb65_640-5275027.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/gdff6f0ce047225a9dae287db26cf35491a9130fda61a9d565b68aba6d314152f83dbedf2429ee15209f5bd7840d6bb65_640-5275027.jpg\" alt=\"woman, masses, event, group of people, problems, masks, karlsruhe, event, event, event, event, event, masks, masks, masks\" class=\"uag-image-1261\" width=\"640\" height=\"427\" title=\"gdff6f0ce047225a9dae287db26cf35491a9130fda61a9d565b68aba6d314152f83dbedf2429ee15209f5bd7840d6bb65_640-5275027\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El art\u00edculo 24 aclara que los listados de actos mercantiles y no mercantiles son declarativos y no limitativos. Esto significa que la lista no es cerrada: el juez puede considerar mercantil una actividad aunque no aparezca expresamente en el C\u00f3digo, si por su naturaleza encaja dentro del comercio<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-66c7a76d wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1232\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-4869697-4869697-1.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-4869697-4869697-1.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-4869697-4869697-1.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-4869697-4869697-1.jpg\" alt=\"Elegant woman in white dress holding a blue hydrangea bouquet against a minimalist background.\" class=\"uag-image-1238\" width=\"234\" height=\"350\" title=\"pexels-photo-4869697-4869697-1\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La empresa interpuso recurso de reconsideraci\u00f3n el 6 de julio de 2015. La DIAN ten\u00eda un a\u00f1o para resolverlo y notificarlo (hasta el 6 de julio de 2016).<br>&#8211; Aunque expidi\u00f3 la resoluci\u00f3n en mayo de 2016, la notific\u00f3 de forma irregular: el edicto se fij\u00f3 el 22 de junio, antes de que venciera el plazo de notificaci\u00f3n personal.<br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-c1b0ba58 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1227\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-26811028-26811028.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-26811028-26811028.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-26811028-26811028.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/pexels-photo-26811028-26811028.jpg\" alt=\"A photographer shares camera details with elderly locals in a Vietnamese village.\" class=\"uag-image-1230\" width=\"622\" height=\"350\" title=\"pexels-photo-26811028-26811028\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El ciudadano William Hernando Su\u00e1rez S\u00e1nchez demand\u00f3 la nulidad del art\u00edculo 201 del Acuerdo 032 de 2016, que fij\u00f3 las tarifas del impuesto de alumbrado p\u00fablico en Sogamoso, argumentando que el cobro deb\u00eda limitarse a las zonas urbanas y centros poblados, excluyendo las zonas rurales sin luminarias. Afirm\u00f3 que el Concejo Municipal excedi\u00f3 su competencia al establecer tarifas con porcentajes<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-35856faf wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/gf2844b7ed9d9b2d73c316ea5281118312e2a53585c7dc68f57b7f6f437fd788fabe22297409fc557fef327d81faf9243_640-4860035.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/gf2844b7ed9d9b2d73c316ea5281118312e2a53585c7dc68f57b7f6f437fd788fabe22297409fc557fef327d81faf9243_640-4860035.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/gf2844b7ed9d9b2d73c316ea5281118312e2a53585c7dc68f57b7f6f437fd788fabe22297409fc557fef327d81faf9243_640-4860035.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/03\/gf2844b7ed9d9b2d73c316ea5281118312e2a53585c7dc68f57b7f6f437fd788fabe22297409fc557fef327d81faf9243_640-4860035.jpg\" alt=\"crossing, crosswalk, transition, road, city, people, person, old young, life, crossing, crosswalk, crosswalk, crosswalk, crosswalk, transition, transition, transition, transition, transition, road, life\" class=\"uag-image-1218\" width=\"640\" height=\"409\" title=\"gf2844b7ed9d9b2d73c316ea5281118312e2a53585c7dc68f57b7f6f437fd788fabe22297409fc557fef327d81faf9243_640-4860035\" loading=\"lazy\" role=\"img\"\/><\/figure><\/div>\n\n\n\n<p>Este fallo es especialmente formativo porque explica por qu\u00e9 no siempre es posible impugnar un reconocimiento paterno, aun cuando existan dudas \u2014o incluso certeza\u2014 sobre la ausencia de v\u00ednculo biol\u00f3gico. A continuaci\u00f3n, analizamos esta decisi\u00f3n con un enfoque pedag\u00f3gico, pensado para estudiantes que est\u00e1n aprendiendo a comprender la l\u00f3gica profunda de las acciones de estado.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-2cfeb179 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1123\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-14052993-14052993-1.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-14052993-14052993-1.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-14052993-14052993-1.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-14052993-14052993-1.jpg\" alt=\"Monochrome image of pedestrians walking through a city gateway, capturing a candid urban moment.\" class=\"uag-image-1128\" width=\"233\" height=\"350\" title=\"pexels-photo-14052993-14052993-1\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El proceso analizado corresponde a una acci\u00f3n de impugnaci\u00f3n del reconocimiento de paternidad extramatrimonial. Una hermana del presunto padre fallecido acudi\u00f3 a la justicia solicitando que se declarara que una menor no era hija de su hermano, a pesar de que este la hab\u00eda reconocido formalmente como tal.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-de8a511a wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1105\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/g98366d22693c82048215f4e48ca7c3ac42a8d7ea3be348b6f24cd954c6de1459977c2465c085e14be6c5bfc828a0756e_640-5853759.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/g98366d22693c82048215f4e48ca7c3ac42a8d7ea3be348b6f24cd954c6de1459977c2465c085e14be6c5bfc828a0756e_640-5853759.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/g98366d22693c82048215f4e48ca7c3ac42a8d7ea3be348b6f24cd954c6de1459977c2465c085e14be6c5bfc828a0756e_640-5853759.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/g98366d22693c82048215f4e48ca7c3ac42a8d7ea3be348b6f24cd954c6de1459977c2465c085e14be6c5bfc828a0756e_640-5853759.jpg\" alt=\"man, street, vehicle, road, building, go, people, rear view, automotive, city, chimney, alley, man, people, people, people, people, people\" class=\"uag-image-1109\" width=\"437\" height=\"640\" title=\"g98366d22693c82048215f4e48ca7c3ac42a8d7ea3be348b6f24cd954c6de1459977c2465c085e14be6c5bfc828a0756e_640-5853759\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>1. \u00bfQu\u00e9 significa la competencia en materia tributaria?<br>La competencia es la facultad legal que tiene una autoridad para actuar. En el caso tributario, la DIAN est\u00e1 organizada por direcciones:<br>&#8211; Direcci\u00f3n de Grandes Contribuyentes (Bogot\u00e1): atiende a las sociedades clasificadas como grandes contribuyentes.<br>&#8211; Direcciones seccionales: atienden a los dem\u00e1s contribuyentes seg\u00fan territorio.<br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-51d1eecc wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1088\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-745045-745045.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-745045-745045.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-745045-745045.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-745045-745045.jpg\" alt=\"Friends having a fun picnic in the park with a Shih Tzu, enjoying a sunny day outdoors.\" class=\"uag-image-1091\" width=\"515\" height=\"350\" title=\"pexels-photo-745045-745045\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El proceso fue promovido por la Agencia Nacional de Infraestructura (ANI) con el fin de expropiar dos franjas de terreno pertenecientes a una empresa privada, necesarias para la construcci\u00f3n de un proyecto vial de inter\u00e9s p\u00fablico. Aunque la propietaria del predio no se opuso a la expropiaci\u00f3n, s\u00ed manifest\u00f3 desacuerdo con el valor de la indemnizaci\u00f3n ofrecida.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-58c6557b wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1075\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-414032-414032.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-414032-414032.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-414032-414032.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-414032-414032.jpg\" alt=\"A joyful and intimate moment of a young couple embracing and smiling together.\" class=\"uag-image-1078\" width=\"263\" height=\"350\" title=\"pexels-photo-414032-414032\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El caso gir\u00f3 alrededor de un exrepresentante legal, <strong>Cristian Alexis D\u00edaz<\/strong>, a quien la <strong>DIAN<\/strong> intent\u00f3 cobrar impuestos supuestamente pendientes de una sociedad que ya hab\u00eda sido disuelta y liquidada. La pregunta de fondo era: <strong>\u00bfse le puede cobrar a alguien deudas de una empresa que ya no existe?<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-fb119a59 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=1037\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-17737871-17737871.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-17737871-17737871.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-17737871-17737871.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-17737871-17737871.jpg\" alt=\"Black and white photo of a woman at a city bus stop, using her phone and wearing casual attire.\" class=\"uag-image-1041\" width=\"233\" height=\"350\" title=\"pexels-photo-17737871-17737871\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La DIAN fundamenta su posici\u00f3n en el principio del efecto \u00fatil, respaldado por la Corte Constitucional en las sentencias C-499 de 1998 y C-569 de 2004. Este principio indica que las normas deben interpretarse de manera que produzcan efectos jur\u00eddicos reales y no se tornen inocuas. Bajo esta l\u00f3gica, exigir que el representante legal sea responsable de IVA har\u00eda inoperante la sanci\u00f3n del art\u00edculo 669 E.T.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-ac3e0d12 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-31260162-31260162.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-31260162-31260162.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-31260162-31260162.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/pexels-photo-31260162-31260162.jpg\" alt=\"Busy street scene in Japan with pedestrians, shops, and traffic under daylight.\" class=\"uag-image-986\" width=\"525\" height=\"350\" title=\"pexels-photo-31260162-31260162\" loading=\"lazy\" role=\"img\"\/><\/figure><\/div>\n\n\n\n<p>De acuerdo con el Estatuto Tributario, pueden optar por el SIMPLE quienes:<br>&#8211; Sean personas naturales o jur\u00eddicas con ingresos brutos dentro de los topes establecidos.<br>&#8211; Cumplan con las condiciones de ley, como estar al d\u00eda en sus obligaciones tributarias.<br>&#8211; No est\u00e9n inhabilitados por pertenecer a actividades excluidas del r\u00e9gimen.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-ae470c64 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=962\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gbc67435af1f43bc304f376411bff8d67b55842e529a13fef4b31f41ba4c5c3a6b71072b56c973b92d5a34d26fee741ee_640-8016809.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gbc67435af1f43bc304f376411bff8d67b55842e529a13fef4b31f41ba4c5c3a6b71072b56c973b92d5a34d26fee741ee_640-8016809.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gbc67435af1f43bc304f376411bff8d67b55842e529a13fef4b31f41ba4c5c3a6b71072b56c973b92d5a34d26fee741ee_640-8016809.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/gbc67435af1f43bc304f376411bff8d67b55842e529a13fef4b31f41ba4c5c3a6b71072b56c973b92d5a34d26fee741ee_640-8016809.jpg\" alt=\"bridge, ship, sea, nature, hats, people\" class=\"uag-image-966\" width=\"640\" height=\"427\" title=\"gbc67435af1f43bc304f376411bff8d67b55842e529a13fef4b31f41ba4c5c3a6b71072b56c973b92d5a34d26fee741ee_640-8016809\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El caso se origin\u00f3 en un proceso de responsabilidad civil extracontractual. Mar\u00eda del Carmen Correa Hern\u00e1ndez demand\u00f3 a Roberto El\u00edas Ruiz Fern\u00e1ndez, \u00c1ngela Patricia Saldarriaga Jaramillo y Jaime Le\u00f3n Quiroz por los da\u00f1os causados a su inmueble como consecuencia de la construcci\u00f3n del Edificio Liverpool.<br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-4f2d54f2 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=919\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/ge9b4385f619527b63b8323996977b11bad6bbd93bab10aa7b2bb3208633b61172dd875a6f8169a005a0b3b0a39f08e7f_640-6545894.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/ge9b4385f619527b63b8323996977b11bad6bbd93bab10aa7b2bb3208633b61172dd875a6f8169a005a0b3b0a39f08e7f_640-6545894.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/ge9b4385f619527b63b8323996977b11bad6bbd93bab10aa7b2bb3208633b61172dd875a6f8169a005a0b3b0a39f08e7f_640-6545894.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/02\/ge9b4385f619527b63b8323996977b11bad6bbd93bab10aa7b2bb3208633b61172dd875a6f8169a005a0b3b0a39f08e7f_640-6545894.jpg\" alt=\"people, street, walking, city, black and white, people, people, people, people, people, walking, walking\" class=\"uag-image-924\" width=\"640\" height=\"427\" title=\"ge9b4385f619527b63b8323996977b11bad6bbd93bab10aa7b2bb3208633b61172dd875a6f8169a005a0b3b0a39f08e7f_640-6545894\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Disan Colombia S.A. declar\u00f3 el producto como medicamento veterinario, por su uso terap\u00e9utico en aves y cerdos, bajo licencia del ICA y con f\u00f3rmula m\u00e9dica.<br>&#8211; La DIAN, en cambio, lo reclasific\u00f3 como preparaci\u00f3n alimenticia para animales, imponiendo mayor carga tributaria y sanci\u00f3n<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-8b1b19b8 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=901\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-27506970-27506970.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-27506970-27506970.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-27506970-27506970.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-27506970-27506970.jpg\" alt=\"Crowd crossing a London street with iconic red buses in motion, capturing urban life.\" class=\"uag-image-905\" width=\"525\" height=\"350\" title=\"pexels-photo-27506970-27506970\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Este fallo resulta especialmente valioso en el \u00e1mbito acad\u00e9mico porque explica c\u00f3mo la prescripci\u00f3n adquisitiva extraordinaria puede operar como una excepci\u00f3n capaz de extinguir la acci\u00f3n reivindicatoria, incluso cuando el demandante ostenta un t\u00edtulo v\u00e1lido. A continuaci\u00f3n, analizamos la decisi\u00f3n con un enfoque formativo, pensado para estudiantes que buscan comprender los fundamentos reales del Derecho de cosas y del proceso civil.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-fdfd631c wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=877\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-33017758-33017758.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-33017758-33017758.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-33017758-33017758.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-33017758-33017758.jpg\" alt=\"A serene outdoor gathering of adults under trees in a Portuguese park on a sunny day.\" class=\"uag-image-881\" width=\"233\" height=\"350\" title=\"pexels-photo-33017758-33017758\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Seg\u00fan la Ley 820 de 2003:<br>&#8211; Es la contraprestaci\u00f3n que el arrendatario paga al arrendador por usar un inmueble destinado a vivienda urbana.<br>&#8211; Se fija por acuerdo entre las partes.<br>&#8211; No puede superar el 1% del valor comercial del inmueble ni exceder dos veces el aval\u00fao catastral (art. 18).<br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-f861b5a5 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=839\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-1770808-1770808.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-1770808-1770808.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-1770808-1770808.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-1770808-1770808.jpg\" alt=\"Modern architectural view of the Oculus in NYC, showcasing its futuristic design and bustling interior.\" class=\"uag-image-843\" width=\"232\" height=\"350\" title=\"pexels-photo-1770808-1770808\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>\u00bfEstaban legitimados los accionantes para interponer la tutela?&nbsp;<br>&nbsp;&nbsp; &#8211; Regla general: la acci\u00f3n la ejerce el representante legal de la persona jur\u00eddica.&nbsp;<br>&nbsp;&nbsp; &#8211; Excepci\u00f3n: cuando existe un vac\u00edo de representaci\u00f3n, como ocurre tras una intervenci\u00f3n administrativa, los accionistas pueden actuar en defensa de sus derechos y de los de la<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-c028095f wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=823\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-15734518-15734518.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-15734518-15734518.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-15734518-15734518.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-15734518-15734518.jpg\" alt=\"Diverse group of friends having fun and posing for a group photo outdoors in S\u00e3o Paulo.\" class=\"uag-image-826\" width=\"525\" height=\"350\" title=\"pexels-photo-15734518-15734518\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p>El canon de arrendamiento sube cada 12 meses desde la firma del contrato. La cuota de administraci\u00f3n depende de la asamblea, que suele ser en los primeros meses del a\u00f1o. Por eso, es com\u00fan que no coincidan: el canon puede subir en julio (si el contrato inici\u00f3 en esa fecha), mientras que la cuota subi\u00f3 en marzo.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-b1b5c3c4 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=788\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-445109-445109.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-445109-445109.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-445109-445109.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-445109-445109.jpg\" alt=\"A stylish woman surrounded by bright blue smoke outdoors, creating a dynamic fashion statement.\" class=\"uag-image-792\" width=\"557\" height=\"350\" title=\"pexels-photo-445109-445109\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p>Este fallo aborda uno de los dilemas m\u00e1s dif\u00edciles del derecho patrimonial de familia: qu\u00e9 ocurre cuando una persona conforma una uni\u00f3n marital de hecho, pero mantiene vigente una sociedad conyugal con otra persona. La decisi\u00f3n resulta fundamental para los estudiantes de derecho porque redefine la manera de proteger los derechos econ\u00f3micos sin desconocer la ley.<br><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-626d73b9 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=763\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-2064826-2064826.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-2064826-2064826.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-2064826-2064826.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-2064826-2064826.jpg\" alt=\"A vibrant street filled with people in the evening, showcasing urban life and city architecture.\" class=\"uag-image-768\" width=\"233\" height=\"350\" title=\"pexels-photo-2064826-2064826\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La cl\u00e1usula resolutoria expresa es un acuerdo mediante el cual las partes pactan que el contrato se terminar\u00e1 si ocurre un incumplimiento espec\u00edfico. A diferencia de la resoluci\u00f3n judicial, no siempre requiere acudir a un juez para producir efectos.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-60277668 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=699\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-2058659-2058659.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-2058659-2058659.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-2058659-2058659.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2026\/01\/pexels-photo-2058659-2058659.jpg\" alt=\"Smiling adult man in a hoodie outdoors, enjoying a sunny day.\" class=\"uag-image-705\" width=\"194\" height=\"291\" title=\"pexels-photo-2058659-2058659\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Una vez esa sentencia qued\u00f3 en firme, uno de los intervinientes acudi\u00f3 al recurso extraordinario de revisi\u00f3n, afirmando que exist\u00eda un documento \u2014un poder\u2014 que no hab\u00eda podido aportar en el proceso y que, de haber sido valorado, habr\u00eda cambiado el sentido de la decisi\u00f3n.<br><br><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-a5ea8f46 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=633\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/pexels-photo-699459-699459.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/pexels-photo-699459-699459.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/pexels-photo-699459-699459.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/pexels-photo-699459-699459.jpg\" alt=\"A bright, modern workspace featuring laptops, a camera, and a drawing tablet in an indoor office.\" class=\"uag-image-217\" width=\"150\" height=\"170\" title=\"pexels-photo-699459-699459\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>La Corte Suprema de Justicia, Sala de Casaci\u00f3n Laboral, en la sentencia SL325-2025 del 12 de febrero de 2025, resolvi\u00f3 el recurso de casaci\u00f3n interpuesto por la Fiduciaria La Previsora S.A., en representaci\u00f3n del Patrimonio Aut\u00f3nomo de Remanentes de Caprecom liquidado. El caso enfrent\u00f3 al ex trabajador Fredys Lozano Garc\u00eda contra la entidad en liquidaci\u00f3n, y gir\u00f3 en torno al reconocimiento de un contrato realidad, la aplicaci\u00f3n de la convenci\u00f3n colectiva de trabajo de Sintracaprecom, y la condena al pago de prestaciones e indemnizaciones, incluida la sanci\u00f3n moratoria del Decreto 797 de 1949.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-5eb24d3e wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=597\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/entrepreneur-startup-start-up-man-39866-39866.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/entrepreneur-startup-start-up-man-39866-39866.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/entrepreneur-startup-start-up-man-39866-39866.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/entrepreneur-startup-start-up-man-39866-39866.jpg\" alt=\"A young man in glasses writes in a notebook while sitting on a stylish couch indoors.\" class=\"uag-image-424\" width=\"238\" height=\"158\" title=\"entrepreneur-startup-start-up-man-39866-39866\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El Gravamen a los Movimientos Financieros (GMF), conocido popularmente como el 4&#215;1000, es un impuesto que se cobra en Colombia cada vez que una persona realiza ciertas transacciones financieras, como retirar dinero de una cuenta bancaria. Aunque muchos lo ven como un simple descuento, detr\u00e1s de este gravamen hay un sustento legal y doctrinal importante que deben conocer los estudiantes de derecho y cualquier ciudadano.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-ca230426 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=576\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/pexels-photo-210661-210661-1.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/pexels-photo-210661-210661-1.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/pexels-photo-210661-210661-1.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/09\/pexels-photo-210661-210661-1.jpg\" alt=\"Close-up of hand writing in notebook using a blue pen, focus on creativity.\" class=\"uag-image-281\" width=\"248\" height=\"165\" title=\"pexels-photo-210661-210661-1\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>Meta descripci\u00f3n: Explicaci\u00f3n sencilla para estudiantes de derecho sobre la diferencia entre cesi\u00f3n gratuita de bienes fiscales y enajenaci\u00f3n de bienes municipales. Basado en el Concepto MinVivienda con radicado 2025ER0067630, la Constituci\u00f3n y la Ley 1955 de 2019.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n<div class=\"wp-block-post-date__modified-date wp-block-post-date\"><time datetime=\"2026-04-01T15:47:41-05:00\">abril 1, 2026<\/time><\/div>\n\n\n<div class=\"wp-block-uagb-image uagb-block-6dcfad83 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=549\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/pexels-photo-17759549-17759549.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/pexels-photo-17759549-17759549.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/pexels-photo-17759549-17759549.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/12\/pexels-photo-17759549-17759549.jpg\" alt=\"A young woman stands amidst library shelves, capturing the essence of learning.\" class=\"uag-image-555\" width=\"190\" height=\"285\" title=\"pexels-photo-17759549-17759549\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u00f1os patrimoniales y extrapatrimoniales en responsabilidad m\u00e9dica: lecciones de la SC072-2025<\/h2>\n\n\n\n<p>La sentencia SC072-2025 (Rad. 2013-00141-01) de la Corte Suprema de Justicia, Sala de Casaci\u00f3n Civil, resolvi\u00f3 un caso de responsabilidad m\u00e9dica por una falla en la atenci\u00f3n de una menor que qued\u00f3 en invalidez. Este fallo es una oportunidad \u00fanica para que los estudiantes de derecho comprendan c\u00f3mo se estructuran los da\u00f1os patrimoniales y extrapatrimoniales en Colombia.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-9842b9a2 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=543\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/people-2557399_150-2557399.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/people-2557399_150-2557399.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/people-2557399_150-2557399.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/people-2557399_150-2557399.jpg\" alt=\"people, girls, women, students, friends, study, school, activity, homework, colorful, pens, drawing, sketch, students, students, students, friends, study, study, school, school, school, school, school\" class=\"uag-image-421\" width=\"236\" height=\"157\" title=\"people-2557399_150-2557399\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">El joint venture como contrato at\u00edpico en Colombia: claves desde la Corte Suprema<\/h2>\n\n\n\n<p>El joint venture es una figura que, aunque no est\u00e1 regulada en el C\u00f3digo Civil ni en el C\u00f3digo de Comercio, ha tomado gran relevancia en el desarrollo empresarial e inmobiliario en Colombia. La Corte Suprema de Justicia, Sala de Casaci\u00f3n Civil, en la sentencia SC593-2025 (Rad. 05001-31-03-020-2021-00127-01), profundiz\u00f3 en la naturaleza de este contrato y aclar\u00f3 aspectos clave sobre su exigibilidad y cumplimiento. Este fallo se convierte en un material esencial para estudiantes de derecho que quieran comprender c\u00f3mo funcionan los contratos at\u00edpicos y cu\u00e1les son sus efectos jur\u00eddicos.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-4859eac5 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=490\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/people-2557399_150-2557399.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/people-2557399_150-2557399.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/people-2557399_150-2557399.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/people-2557399_150-2557399.jpg\" alt=\"people, girls, women, students, friends, study, school, activity, homework, colorful, pens, drawing, sketch, students, students, students, friends, study, study, school, school, school, school, school\" class=\"uag-image-421\" width=\"278\" height=\"185\" title=\"people-2557399_150-2557399\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>En el CPACA (Ley 1437 de 2011), las actuaciones administrativas son el cauce formal por el que las autoridades adoptan decisiones que afectan a los ciudadanos. Estas actuaciones se gu\u00edan por los principios del art\u00edculo 3 (debido proceso, igualdad, imparcialidad, buena fe, moralidad, participaci\u00f3n, responsabilidad, transparencia, publicidad, coordinaci\u00f3n, eficacia, econom\u00eda y celeridad). Comprender su arquitectura \u2014inicio, instrucci\u00f3n y decisi\u00f3n\u2014 permite al estudiante detectar vicios, ejercer defensas y anticipar estrategias.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-image uagb-block-71061842 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/balancelegal.co\/?p=474\" target=\"\" rel=\"noopener\"><img decoding=\"async\" srcset=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/entrepreneur-startup-start-up-man-39866-39866.jpg ,https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/entrepreneur-startup-start-up-man-39866-39866.jpg 780w, https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/entrepreneur-startup-start-up-man-39866-39866.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/balancelegal.co\/wp-content\/uploads\/2025\/11\/entrepreneur-startup-start-up-man-39866-39866.jpg\" alt=\"A young man in glasses writes in a notebook while sitting on a stylish couch indoors.\" class=\"uag-image-424\" width=\"294\" height=\"195\" title=\"entrepreneur-startup-start-up-man-39866-39866\" loading=\"lazy\" role=\"img\"\/><\/a><\/figure><\/div>\n\n\n\n<p>El cobro coactivo es la facultad administrativa para hacer efectivo, sin necesidad de acudir previamente a un juez, el pago de obligaciones a favor de entidades p\u00fablicas. El T\u00edtulo IV del CPACA (arts. 98\u2013101) fija qui\u00e9nes pueden usarlo, qu\u00e9 documentos prestan m\u00e9rito ejecutivo, c\u00f3mo se aplican las reglas de procedimiento y qu\u00e9 actos son demandables ante la jurisdicci\u00f3n contenciosa. Esta gu\u00eda est\u00e1 pensada para estudiantes, con enfoque pr\u00e1ctico y sin salirnos del texto vigente del CPACA.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un ejemplo reciente de este debate lo ofrece la Sentencia del Consejo de Estado, Secci\u00f3n Cuarta, del 24 de julio de 2025 (Rad. 05001-23-33-000-2016-02484-01), en el caso Enecon S.A.S. vs. UGPP, que gira en torno a la validez de las liquidaciones oficiales emitidas por la Unidad de Gesti\u00f3n Pensional y Contribuciones Parafiscales (UGPP). El proceso<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","footnotes":""},"categories":[5],"tags":[15],"class_list":["post-337","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-estudiantes"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"newsx-150x100":false,"newsx-330x220":false,"newsx-420x280":false,"newsx-510x340":false,"newsx-640x480":false,"newsx-670x370":false,"newsx-860x570":false,"newsx-1000x750":false,"newsx-1200x600":false},"uagb_author_info":{"display_name":"Luis Jimenez","author_link":"https:\/\/balancelegal.co\/?author=2"},"uagb_comment_info":0,"uagb_excerpt":"Un ejemplo reciente de este debate lo ofrece la Sentencia del Consejo de Estado, Secci\u00f3n Cuarta, del 24 de julio de 2025 (Rad. 05001-23-33-000-2016-02484-01), en el caso Enecon S.A.S. vs. UGPP, que gira en torno a la validez de las liquidaciones oficiales emitidas por la Unidad de Gesti\u00f3n Pensional y Contribuciones Parafiscales (UGPP). El proceso","_links":{"self":[{"href":"https:\/\/balancelegal.co\/index.php?rest_route=\/wp\/v2\/posts\/337","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balancelegal.co\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/balancelegal.co\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/balancelegal.co\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/balancelegal.co\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=337"}],"version-history":[{"count":5,"href":"https:\/\/balancelegal.co\/index.php?rest_route=\/wp\/v2\/posts\/337\/revisions"}],"predecessor-version":[{"id":1396,"href":"https:\/\/balancelegal.co\/index.php?rest_route=\/wp\/v2\/posts\/337\/revisions\/1396"}],"wp:attachment":[{"href":"https:\/\/balancelegal.co\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/balancelegal.co\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/balancelegal.co\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}