{"id":1790,"date":"2024-10-03T16:55:03","date_gmt":"2024-10-03T16:55:03","guid":{"rendered":"https:\/\/planning-firm.com\/?p=1790"},"modified":"2024-10-03T16:55:08","modified_gmt":"2024-10-03T16:55:08","slug":"aplicacion-de-los-principios-de-lesividad-proporcionalidad-gradualidad-y-favorabilidad-en-el-regimen-sancionatorio","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/aplicacion-de-los-principios-de-lesividad-proporcionalidad-gradualidad-y-favorabilidad-en-el-regimen-sancionatorio\/","title":{"rendered":"Aplicaci\u00f3n de los principios de lesividad, proporcionalidad, gradualidad y favorabilidad en el r\u00e9gimen sancionatorio"},"content":{"rendered":"<p>\u00bfEs exigible el pago de la sanci\u00f3n para que sea procedente su reducci\u00f3n en los t\u00e9rminos de los numerales 3 y 4 del art\u00edculo 640 ET?<\/p>\n\n\n\n<p>La exigibilidad del pago de la sanci\u00f3n para que sea procedente su reducci\u00f3n en los t\u00e9rminos de los numerales 3 y 4 del art\u00edculo 640 del Estatuto Tributario depender\u00e1 de la naturaleza de la infracci\u00f3n cometida, puesto que la subsanaci\u00f3n de la infracci\u00f3n corresponde a la cesaci\u00f3n de su ocurrencia como infracci\u00f3n.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2024\/10\/CONCEPTO-017524-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 017524 DIAN.\"><\/object><a id=\"wp-block-file--media-1f068c1a-0378-4b25-8cc0-5d3190124378\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2024\/10\/CONCEPTO-017524-DIAN.pdf\">CONCEPTO 017524 DIAN<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2024\/10\/CONCEPTO-017524-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-1f068c1a-0378-4b25-8cc0-5d3190124378\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfEs exigible el pago de la sanci\u00f3n para que sea procedente su reducci\u00f3n en los t\u00e9rminos de los numerales 3 y 4 del art\u00edculo 640 ET? La exigibilidad del pago de la sanci\u00f3n para que sea procedente su reducci\u00f3n en los t\u00e9rminos de los numerales 3 y 4 del art\u00edculo 640 del Estatuto Tributario depender\u00e1 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/1790","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/comments?post=1790"}],"version-history":[{"count":0,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/1790\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media?parent=1790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=1790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=1790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}