<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Impuesto a las ventas</title>
    <subTitle>es de carácter indirecto, no grava a las personas sino hechos económicos</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Bastidas Bárcenas, Hugo Fernando</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">mag. pnte.</roleTerm>
    </role>
  </name>
  <name type="corporate">
    <namePart>Consejo de Estado</namePart>
    <namePart>sala de lo contencioso administrativo</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xx</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Bogotá</placeTerm>
    </place>
    <publisher>Legis Editores</publisher>
    <dateIssued>2016</dateIssued>
    <dateIssued encoding="marc">9999</dateIssued>
    <issuance>monographic</issuance>
    <frequency>Mensual, septiembre 2016</frequency>
    <frequency>Mensual, septiembre 2016</frequency>
    <frequency>Mensual</frequency>
    <frequency>Mensual</frequency>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">und</languageTerm>
  </language>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>Artículo de revista: 1798-1801 p.</extent>
  </physicalDescription>
  <tableOfContents>EXTRACTOS</tableOfContents>
  <subject>
    <geographicCode authority="marcgac">ck</geographicCode>
  </subject>
  <relatedItem type="host">
    <titleInfo>
      <title>Jurisprudencia y Doctrina</title>
    </titleInfo>
    <originInfo>
      <publisher>Bogotá, Legis Editores, 2016</publisher>
    </originInfo>
    <part>
      <text>No.537</text>
    </part>
  </relatedItem>
  <identifier type="issn">01200496</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">Co-BoDP</recordContentSource>
    <recordCreationDate encoding="marc">211226</recordCreationDate>
    <recordIdentifier>mfn: 000887</recordIdentifier>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
    </languageOfCataloging>
  </recordInfo>
</mods>
