Las consecuencias impositivas de la declaración judicial del vínculo realidad en el contrato de prestación de servicios

Colombian judges agree to grant benefits to individuals who demonstrate that the contract for the provision of professional services with the Administration was in reality a subordinate labor relationship. However, this recognition could become unfair when judges do not consider the tax burden of th...

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Bibliographic Details
Main Author: Sanjuanelo Ortiz, José
Format: Article
Language:Spanish
Published: 2020
Subjects:
contrato de prestación de servicios
relaciones laborales
primacía de la realidad sobre las formas
cargas tributarias
prestaciones sociales
contract for the provision of services
labor relationship
primacy of the substance over the from
tax burdens
social benefits
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7151131
Source:Revista Digital de Derecho Administrativo, ISSN 2145-2946, Nº. 23, 2020, pags. 207-232
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Las consecuencias impositivas de la declaración judicial del vínculo realidad en el contrato de prestación de servicios
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