{"id":37325,"date":"2025-11-17T20:17:30","date_gmt":"2025-11-18T01:17:30","guid":{"rendered":"https:\/\/www.boyacaleinforma.com\/?p=37325"},"modified":"2025-11-17T20:55:12","modified_gmt":"2025-11-18T01:55:12","slug":"tres-identificados-por-atentado-con-volqueta-en-tunja-autoridades-estrechan-el-cerco-copy-copy-copy-copy","status":"publish","type":"post","link":"https:\/\/www.boyacaleinforma.com\/?p=37325","title":{"rendered":"Tribunal de Boyac\u00e1 suspende ordenanza que otorgaba beneficios tributarios a veh\u00edculos trasladados al departamento"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"37325\" class=\"elementor elementor-37325\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62b311ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62b311ee\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-22e424c5\" data-id=\"22e424c5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7799c32 elementor-widget elementor-widget-image\" data-id=\"7799c32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" width=\"640\" height=\"407\" src=\"https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2025\/11\/Es-Caldas-768x488.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-37331\" alt=\"Es Caldas\" srcset=\"https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2025\/11\/Es-Caldas-768x488.jpeg 768w, https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2025\/11\/Es-Caldas-300x191.jpeg 300w, https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2025\/11\/Es-Caldas-1024x651.jpeg 1024w, https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2025\/11\/Es-Caldas-1536x976.jpeg 1536w, https:\/\/www.boyacaleinforma.com\/wp-content\/uploads\/2025\/11\/Es-Caldas-2048x1302.jpeg 2048w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" loading=\"lazy\" decoding=\"async\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Foto: Es Caldas<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16316330 elementor-widget elementor-widget-text-editor\" data-id=\"16316330\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Arial, serif;\"><span style=\"font-size: medium;\">El Tribunal Administrativo de Boyac\u00e1 orden\u00f3 la suspensi\u00f3n provisional de la Ordenanza 005 de 2023, que otorgaba beneficios tributarios transitorios para el traslado de matr\u00edcula de veh\u00edculos particulares al departamento. La decisi\u00f3n se tom\u00f3 tras una demanda de nulidad que se\u00f1al\u00f3 que la Asamblea Departamental habr\u00eda excedido sus competencias legales.<br \/><br \/>Seg\u00fan el despacho n\u00famero 5, la norma demandada podr\u00eda vulnerar el marco que regula el impuesto nacional sobre veh\u00edculos automotores, un tributo cuya estructura y facultades est\u00e1n definidas por la Ley 488 de 1998. Aunque la Constituci\u00f3n otorga autonom\u00eda fiscal a las entidades territoriales, el Tribunal advirti\u00f3 que dicha autonom\u00eda no permite modificar elementos esenciales de un impuesto nacional ni crear exenciones sobre \u00e9l.<br \/><br \/>El despacho record\u00f3 que el art\u00edculo 147 de la Ley 488 asigna a departamentos y distritos funciones de recaudo y administraci\u00f3n del impuesto, pero no la potestad de otorgar tratamientos preferenciales. Esta interpretaci\u00f3n coincide con pronunciamientos previos del Consejo de Estado frente a ordenanzas similares.<br \/><br \/>Con estos argumentos, el Tribunal concluy\u00f3 que la ordenanza presuntamente se expidi\u00f3 sin competencia y decidi\u00f3 suspender sus efectos mientras avanza el estudio de fondo sobre su legalidad.<\/span><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ac20cbd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac20cbd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10da45b\" data-id=\"10da45b\" data-element_type=\"column\" 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elementor-element elementor-element-61dd253 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61dd253\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3442838\" data-id=\"3442838\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6b50b94\" data-id=\"6b50b94\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Foto: Es Caldas El Tribunal Administrativo de Boyac\u00e1 orden\u00f3 la suspensi\u00f3n provisional de la Ordenanza 005 de 2023,<\/p>\n","protected":false},"author":1,"featured_media":37331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[8],"tags":[10],"class_list":["post-37325","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-judicial","tag-noticias","post_format-post-format-image"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/posts\/37325","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=37325"}],"version-history":[{"count":0,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/posts\/37325\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=\/wp\/v2\/media\/37331"}],"wp:attachment":[{"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=37325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=37325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.boyacaleinforma.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=37325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}