Las acciones reconstitutivas del patrimonio del deudor, como mecanismo de protección de los derechos del acreedor tributario / Varón López, María Camila  

Público ISBD Ningún comentario para este registro. Título : Las acciones reconstitutivas del patrimonio del deudor, como mecanismo de protección de los derechos del acreedor tributario Tipo de documento: documento electrónico Autores: Varón López, María Camila, Autor ; Jiménez Aguirre, Rubiela, Asesor ; Gómez Montoya, Luis Fernando, Asesor Editorial: Manizales [Colombia] : Universidad de Manizales* Fecha de publicación: 2026 Colección: RiDUM - Tesis y Disertaciones - Facultad de Ciencias Contables Económicas y Administrativas Subcolección: Maestría en Tributación Palabras clave: Tributación  DIAN  Reformas tributarias  Derecho tributario  Justicia fiscal  Contabilidad y Estado Resumen: The Colombian tax system is based on constitutional principles that hold citizens accountable for contributing to the state’s finances. However, acts of fraud, such as fraudulent insolvency the intentional act of divesting or concealing assets to avoid paying taxes—undermine that duty and impact the collection of public revenue. Therefore, asset recovery actions are taken in accordance with current law, including the Paulian action, bankruptcy revocation, the oblique action, and the action for simulation, designed to restore the common security of creditors. This paper evaluates whether such measures may be taken by the National Tax and Customs Directorate (DIAN) as a tax creditor. It finds that the DIAN could indeed file these actions in the event of such fraud if it demonstrates: i) a tax claim prior to the fraud, ii) damage to the asset and complies with iii) the various requirements set forth in each applicable law. These actions allow tax authorities to recover defrauded assets, thereby preserving the treasury and strengthening the efficiency of the tax collection system, while also ensuring the protection of tax justice and legal certainty. Tipo de medio : Computadora En línea: https://ridum.umanizales.edu.co/handle/20.500.12746/8171 Link: https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i Las acciones reconstitutivas del patrimonio del deudor, como mecanismo de protección de los derechos del acreedor tributario [documento electrónico] / Varón López, María Camila, Autor ; Jiménez Aguirre, Rubiela, Asesor ; Gómez Montoya, Luis Fernando, Asesor . - Manizales [Colombia] : Universidad de Manizales*, 2026. - (RiDUM - Tesis y Disertaciones - Facultad de Ciencias Contables Económicas y Administrativas. Maestría en Tributación) . Palabras clave: Tributación  DIAN  Reformas tributarias  Derecho tributario  Justicia fiscal  Contabilidad y Estado Resumen: The Colombian tax system is based on constitutional principles that hold citizens accountable for contributing to the state’s finances. However, acts of fraud, such as fraudulent insolvency the intentional act of divesting or concealing assets to avoid paying taxes—undermine that duty and impact the collection of public revenue. Therefore, asset recovery actions are taken in accordance with current law, including the Paulian action, bankruptcy revocation, the oblique action, and the action for simulation, designed to restore the common security of creditors. This paper evaluates whether such measures may be taken by the National Tax and Customs Directorate (DIAN) as a tax creditor. It finds that the DIAN could indeed file these actions in the event of such fraud if it demonstrates: i) a tax claim prior to the fraud, ii) damage to the asset and complies with iii) the various requirements set forth in each applicable law. These actions allow tax authorities to recover defrauded assets, thereby preserving the treasury and strengthening the efficiency of the tax collection system, while also ensuring the protection of tax justice and legal certainty. Tipo de medio : Computadora En línea: https://ridum.umanizales.edu.co/handle/20.500.12746/8171 Link: https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i

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