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Date: Wed, 24 May 2023 21:04:47 +0000
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    24/05/23 Boletín N°478 ISSN:2357-4070 (En Línea) Si usted ya no desea
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    departamento de Compliance, Anticorrupción e Investigaciones de Marval.
   Así mismo, los paneles estarán compuestos por expertos de primera línea,
    tanto del ámbito público como del privado. [...] 
 
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ver este email en tu navegador (https://mailchi.mp/vlex/1ly8ys3svq-681489-=
6jtni9co6x-682903?e=3D6330497d06)
=C2=BFPreguntas? Solicita una demostraci=C3=B3n (https://vlex.us9.list-man=
age.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3D8eb0162453&e=3D6330497d06)
24/05/23
Bolet=C3=ADn N=C2=B0478
ISSN:2357-4070 (En L=C3=ADnea)
Si usted ya no desea recibir este Bolet=C3=ADn en su correo haga clic aqu=
=C3=AD. (https://vlex.us9.list-manage.com/unsubscribe?u=3Ddf5abe8a7a9f5f9d=
cac527e02&id=3Deed57012fe&e=3D6330497d06&c=3Deb9bce02f6)
https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02=
&id=3Dc4bae89d31&e=3D6330497d06
La conferencia ser=C3=A1 liderada por el socio Gustavo Morales Oliver=2C h=
ead del departamento de Compliance=2C Anticorrupci=C3=B3n e Investigacione=
s de Marval. As=C3=AD mismo=2C los paneles estar=C3=A1n compuestos por exp=
ertos de primera l=C3=ADnea=2C tanto del =C3=A1mbito p=C3=BAblico como del=
 privado.

El evento se desarrollar=C3=A1 entre las 9 y las 18 h (ARG) el pr=C3=B3xim=
o 8 de junio.
=C2=BFM=C3=A1s informaci=C3=B3n? Visita el sitio de oficial (https://vlex.=
us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3D0308a56=
457&e=3D6330497d06)


**  Legislaci=C3=B3n y normatividad
------------------------------------------------------------
Adici=C3=B3n al Concepto Unificado No. 0106 del 19 de agosto de 2022- Obli=
gaci=C3=B3n de facturar y Sistema de Factura Electr=C3=B3nica (https://vle=
x.us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3Da18eb=
dbb5f&e=3D6330497d06)

Esta adici=C3=B3n surge en raz=C3=B3n a la necesidad de incorporar a la do=
ctrina vigente lo referente a la generaci=C3=B3n del documento soporte en=
 adquisiciones con sujetos no obligados a expedir factura de venta o docum=
ento equivalente de que trata el art=C3=ADculo 1.6.1.4.12. del Decreto 162=
5 de 2016 en el marco del contrato de mandato.

Concepto- Direcci=C3=B3n de Impuestos y Aduanas Nacionales
------------------------------------------------------------
Retenci=C3=B3n en la fuente con ocasi=C3=B3n del retiro de los aportes (ht=
tps://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&i=
d=3D37b8c00c80&e=3D6330497d06)

=E2=80=9CLos aportes voluntarios que haga el trabajador=2C el empleador=2C=
 o los aportes del part=C3=ADcipe independiente a los seguros privados de=
 pensiones=2C a los fondos de pensiones voluntarias y obligatorias=2C admi=
nistrados por las entidades vigiladas por la Superintendencia Financiera d=
e Colombia=2C no har=C3=A1n parte de la base para aplicar la retenci=C3=B3=
n en la fuente y ser=C3=A1n considerados como una renta exenta=2C hasta un=
a suma que adicionada al valor de los aportes a las Cuentas de Ahorro para=
 el Fomento de la Construcci=C3=B3n (AFC) de que trata el art=C3=ADculo 12=
6-4 de este Estatuto=2C no exceda del treinta por ciento (30%) del ingreso=
 laboral o ingreso tributario del a=C3=B1o=2C seg=C3=BAn el caso=2C y hast=
a un monto m=C3=A1ximo de tres mil ochocientas (3.800) UVT por a=C3=B1o.=
=E2=80=9D

Concepto- Direcci=C3=B3n de Impuestos y Aduanas Nacionales
------------------------------------------------------------
Prestaci=C3=B3n de servicios (APS) bajo los contratos a los que se refiere=
 el par=C3=A1grafo 1 del art=C3=ADculo 87 de la Ley 142 de 1994. (https://=
vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3D97=
e82621c6&e=3D6330497d06)

Se reglamenta el reporte al Sistema =C3=9Anico de Informaci=C3=B3n SUI de=
 la informaci=C3=B3n relacionada con la proyecci=C3=B3n de metas en el mar=
co de los contratos a los que se refiere el par=C3=A1grafo 1 del art=C3=AD=
culo 87 de la Ley 142 de 1994=2C para lo cual se crea en el SUI el Formato=
 denominado PROYECCI=C3=93N DE METAS PARA APS CONTRACTUALES.

Resoluci=C3=B3n- Superintendencia de Servicios P=C3=BAblicos Domiciliarios
------------------------------------------------------------
Reporte de informaci=C3=B3n para la contabilidad de la ejecuci=C3=B3n del=
 Presupuesto General de la Naci=C3=B3n (https://vlex.us9.list-manage.com/t=
rack/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3Da5bcbc702b&e=3D6330497d06)

Se reglamenta la rendici=C3=B3n de informaci=C3=B3n por parte de las entid=
ades o particulares que manejen fondos o bienes p=C3=BAblicos=2C en todos=
 los niveles administrativos y respecto de todo tipo de recursos p=C3=BAbl=
icos=2C para la vigilancia y el control fiscal de las finanzas y contabili=
dad p=C3=BAblicas.

Resoluci=C3=B3n- Contratar=C3=ADa General de la Rep=C3=BAblica
------------------------------------------------------------
Prescripci=C3=B3n del Formulario n=C3=BAmero 420 Declaraci=C3=B3n impuesto=
 al patrimonio (https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7=
a9f5f9dcac527e02&id=3Dd8e2afc9b7&e=3D6330497d06)

Se prescribe el Formulario n=C3=BAmero 420 =E2=80=9CDeclaraci=C3=B3n impue=
sto al patrimonio=E2=80=9D por el a=C3=B1o gravable 2023 y a=C3=B1os grava=
bles siguientes.

Resoluci=C3=B3n- Direcci=C3=B3n de Impuestos y Aduanas Nacionales
------------------------------------------------------------
Pol=C3=ADtica de Simplificaci=C3=B3n y racionalizaci=C3=B3n de tr=C3=A1mit=
es en el Ministerio de Transporte (https://vlex.us9.list-manage.com/track/=
click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3Db53b4faf59&e=3D6330497d06)

Se modifica la Resoluci=C3=B3n n=C3=BAmero 20223040045295 de 2022 y se dic=
tan disposiciones para la correcta y amplia implementaci=C3=B3n de la pol=
=C3=ADtica de Simplificaci=C3=B3n y racionalizaci=C3=B3n de tr=C3=A1mites.

Resoluci=C3=B3n- Ministerio de Transporte
------------------------------------------------------------
Prescripci=C3=B3n del Formulario n=C3=BAmero 2593 - Recibo Electr=C3=B3nic=
o SIMPLE (https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9=
dcac527e02&id=3D6527c18a9c&e=3D6330497d06)

Prescribir el Formulario n=C3=BAmero 2593 =E2=80=9CRecibo Electr=C3=B3nico=
 del SIMPLE=E2=80=9D=2C y su instructivo=2C junto con su anexo: =E2=80=9CL=
iquidaci=C3=B3n del Componente ICA consolidado Territorial Bimestral por M=
unicipios y Distritos=E2=80=9D.

Resoluci=C3=B3n- Direcci=C3=B3n de Impuestos y Aduanas Nacionales
------------------------------------------------------------
Lineamientos para el cumplimiento del par=C3=A1grafo del art=C3=ADculo 10=
 y el 16 de la ley 2251 de 2022 y el art=C3=ADculo 6 de la ley 2283 de 202=
3 (https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527=
e02&id=3D770e067cd1&e=3D6330497d06)

El cargo o costo de la p=C3=B3liza establecida en el art=C3=ADculo 6 de la=
 ley 2283 de 2023=2C no generar=C3=A1 recargo o sobrecosto para el propiet=
ario (asegurado) del veh=C3=ADculo que cumple la obligaci=C3=B3n de revisi=
=C3=B3n t=C3=A9cnico mec=C3=A1nica y de emisiones contaminantes. El tomado=
r de este aseguramiento debe ser cada Centro de Diagn=C3=B3stico Automotor=
 -CDA=2C por la vigencia y para cada uno de los certificados emitidos. Los=
 beneficiarios ser=C3=A1n los terceros afectados de conformidad con lo est=
ablecido en el art=C3=ADculo 6 de la Ley 2383 de 2023.

Circular- Ministerio de transporte
------------------------------------------------------------
Retenci=C3=B3n en la fuente por compensaci=C3=B3n de estabilizaci=C3=B3n d=
e precios (https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f=
9dcac527e02&id=3D05070b4462&e=3D6330497d06)

Tarifa de autorretenci=C3=B3n en la fuente (=E2=80=A6) que debe aplicarse=
 al ingreso originado en los recursos recibidos por las compa=C3=B1=C3=ADa=
s beneficiarias de la compensaci=C3=B3n entregada por el Fondo de Estabili=
zaci=C3=B3n de Precios de los Combustibles.

Concepto - Direcci=C3=B3n de Impuestos y Aduanas Nacionales
vLex para word=2C desc=C3=A1rgalo ahora (https://vlex.us9.list-manage.com/=
track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3D179add29fd&e=3D6330497d06


**  Nuevas publicaciones en vLex
------------------------------------------------------------
Estudios de Derecho (https://vlex.us9.list-manage.com/track/click?u=3Ddf5a=
be8a7a9f5f9dcac527e02&id=3D50ba1c5956&e=3D6330497d06)

Perspectiva anal=C3=ADtico jur=C3=ADdica de las modalidades del delito de=
 cohecho: Por Dar u Ofrecer y Soborno Transnacional
Novum Jus: revista especializada en sociolog=C3=ADa jur=C3=ADdica y pol=C3=
=ADtica (https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9d=
cac527e02&id=3Dec0853b1da&e=3D6330497d06)

La victimidad de los sujetos del proceso penal y la prevenci=C3=B3n de del=
itos penales en su contra
https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02=
&id=3Dc46a4c3bca&e=3D6330497d06


** SUMMER LAW SCHOOL =E2=80=93 BARCELONA 2023
------------------------------------------------------------
En esta oportunidad Palestra abre la convocatoria a su primer Summer Law S=
chool en Barcelona=2C en colaboraci=C3=B3n con la prestigiosa Universitat=
 Pompeu Fabra =E2=80=93 Barcelona. Son cinco programas que cuentan con la=
 mejor plana docente en cada especialidad y se desarrollar=C3=A1 full time=
 en dos semanas presenciales en Barcelona del 10 al 21 de julio de 2023.

Usa el c=C3=B3digo VLEX2023 y recibe $50usd de descuento
=C2=BFM=C3=A1s informaci=C3=B3n? Visita el sitio de Palestra (https://vlex=
=2Eus9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3D35808a=
86e4&e=3D6330497d06)


**  Sentencias de actualidad
------------------------------------------------------------
Poder mediante mensaje de datos (https://vlex.us9.list-manage.com/track/cl=
ick?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3D823192fb95&e=3D6330497d06)

El concepto de =E2=80=9Cmensaje de datos=E2=80=9D no se limita a la comuni=
caci=C3=B3n=2C sino que pretende tambi=C3=A9n englobar cualquier informaci=
=C3=B3n consignada sobre un soporte inform=C3=A1tico que no est=C3=A9 dest=
inada a ser comunicada. As=C3=AD pues=2C el concepto de =E2=80=9Cmensaje=
=E2=80=9D incluye el de informaci=C3=B3n meramente consignada.

Sentencia- Corte Suprema de Justicia
------------------------------------------------------------
Sanci=C3=B3n moratoria por la no consignaci=C3=B3n de las cesant=C3=ADas (=
https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02=
&id=3D8e604776f0&e=3D6330497d06)

La sanci=C3=B3n moratoria no es autom=C3=A1tica=2C por lo que el juez debe=
 constatar si el demandado suministr=C3=B3 elementos de persuasi=C3=B3n qu=
e acrediten una conducta provista de buena fe y que para alegar la misma=
=2C es pertinente reiterar que =C3=A9sta equivale al obrar con lealtad=2C=
 rectitud y de manera honesta=2C en contraposici=C3=B3n a obrar de mala fe=
=2C puesto que quien act=C3=BAa as=C3=AD=2C pretende obtener ventajas o be=
neficios sin una suficiente dosis de probidad o pulcritud.

Sentencia- Tribunal Superior
------------------------------------------------------------
Calificaci=C3=B3n de la p=C3=A9rdida de capacidad laboral (https://vlex.us=
9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3Dfcbb634b9=
9&e=3D6330497d06)

Calificaci=C3=B3n de p=C3=A9rdida de capacidad laboral derivada de un acci=
dente de trabajo: un tr=C3=A1mite de responsabilidad compartida entre la A=
RL y las juntas de calificaci=C3=B3n de invalidez sin que se constituyan c=
omo prueba solemne.

Sentencia- Tribunal Superior

=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D
vLex Colombia
servicliente@vlex.com
Bogot=C3=A1 - Colombia

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                                <td align=3D"center" valign=3D"top" style=
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                                    <!-- BEGIN PREHEADER // -->
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                                            <td valign=3D"top" class=3D"pr=
eheaderContainer" style=3D"padding-top: 9px;border-collapse: collapse;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;"><table border=3D"0" cellpadding=
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e: 0pt;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"300" style=3D"width:300px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 300px;border-collapse: collapse;mso-table=
-lspace: 0pt;mso-table-rspace: 0pt;" width=3D"100%" class=3D"mcnTextConten=
tContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-left: 18px;padding-bottom: 9px;padding-right: 1=
8px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
color: #646464;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 9px;line-height: 125%;text-align: left;">

                            <div style=3D"text-align: left;">ver este emai=
l&nbsp;<a href=3D"https://mailchi.mp/vlex/1ly8ys3svq-681489-6jtni9co6x-682=
903?e=3D6330497d06" target=3D"_self" style=3D"color: #3984cb;font-weight: no=
rmal;text-decoration: underline;word-wrap: break-word !important;">en tu n=
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                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"300" style=3D"width:300px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 300px;border-collapse: collapse;mso-table=
-lspace: 0pt;mso-table-rspace: 0pt;" width=3D"100%" class=3D"mcnTextConten=
tContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-left: 18px;padding-bottom: 9px;padding-right: 1=
8px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
color: #646464;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 9px;line-height: 125%;text-align: left;">

                            <div style=3D"text-align: right;"><strong>=C2=
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=2Eus9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3D7ba043=
0c5b&e=3D6330497d06" target=3D"_blank" style=3D"color: #3984cb;font-weigh=
t: normal;text-decoration: underline;word-wrap: break-word !important;">So=
licita una demostraci=C3=B3n</a>&nbsp;<img height=3D"10" src=3D"https://ci=
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                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
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=09=09=09=09<![endif]-->
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</table></td>
                                        </tr>
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                                    <!-- // END PREHEADER -->
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                                    <!-- BEGIN HEADER // -->
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color: #ffffff;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 10px;line-height: 150%;text-align: left;">

                            <img data-file-id=3D"625983" height=3D"62" src=
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=09=09=09=09</tr>
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e: 0pt;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
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=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"210" style=3D"width:210px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 210px;border-collapse: collapse;mso-table=
-lspace: 0pt;mso-table-rspace: 0pt;" width=3D"100%" class=3D"mcnTextConten=
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                        <td valign=3D"top" class=3D"mcnTextContent" style=
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8px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
color: #ffffff;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 10px;line-height: 150%;text-align: left;">

                            24/05/23
                        </td>
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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"390" style=3D"width:390px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 390px;border-collapse: collapse;mso-table=
-lspace: 0pt;mso-table-rspace: 0pt;" width=3D"100%" class=3D"mcnTextConten=
tContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-left: 18px;padding-bottom: 9px;padding-right: 1=
8px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
color: #ffffff;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 10px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: right;">Bolet=C3=ADn=
 N=C2=B0478</div>

<div style=3D"text-align: right;">ISSN:2357-4070&nbsp;(En L=C3=ADnea)</div=
>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
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ce: 0pt;mso-table-rspace: 0pt;"><table border=3D"0" cellpadding=3D"0" cell=
spacing=3D"0" width=3D"100%" class=3D"mcnBoxedTextBlock" style=3D"min-widt=
h: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace:=
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=09<table align=3D"center" border=3D"0" cellspacing=3D"0" cellpadding=3D"0=
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=09<![endif]-->
=09<tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"b=
order-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">

=09=09=09=09<!--[if gte mso 9]>
=09=09=09=09<td align=3D"center" valign=3D"top" ">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
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apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;" class=3D"mcnBoxedTextCo=
ntentContainer">
                    <tbody><tr>

                        <td style=3D"padding-top: 9px;padding-left: 18px;p=
adding-bottom: 9px;padding-right: 18px;border-collapse: collapse;mso-table=
-lspace: 0pt;mso-table-rspace: 0pt;">

                            <table border=3D"0" cellspacing=3D"0" class=3D=
"mcnTextContentContainer" width=3D"100%" style=3D"min-width: 100% !importa=
nt;background-color: #DFF3FC;border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"padding: 18px;font-family: Helvetica;font-size: 9px;font-st=
yle: normal;font-weight: normal;line-height: 100%;text-align: center;borde=
r-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;color: #6=
66666;">
                                        <a href=3D"https://vlex.us9.list-m=
anage.com/unsubscribe?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3Deed57012fe&e=3D6330497d06&c=3Deb9bce02f6" target=3D"_blank" style=3D"color: #0077ff;font-weig=
ht: normal;text-decoration: underline;word-wrap: break-word !important;">S=
i usted&nbsp;ya no desea&nbsp;recibir este Bolet=C3=ADn en su correo haga=
 clic aqu=C3=AD.</a>
                                    </td>
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                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if gte mso 9]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if gte mso 9]>
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=09=09=09=09<![endif]-->
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00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
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lockInner">
                    <table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;">
                        <tbody><tr>
                            <td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 0px;padding-left: 0px;padding-top: 0;padding-bottom=
: 0;text-align: center;border-collapse: collapse;mso-table-lspace: 0pt;mso=
-table-rspace: 0pt;">

                                    <a href=3D"https://vlex.us9.list-manag=
e.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3D220b4cdbdf&e=3D6330497d06" title=3D"" class=3D"" target=3D"_blank" style=3D"word-wrap: break-w=
ord !important;">
                                        <img align=3D"center" alt=3D"" src=
=3D"https://mcusercontent.com/df5abe8a7a9f5f9dcac527e02/images/076d28bc-38=
3e-3df9-4b89-9d8b935178ba.jpg" width=3D"396.609375" style=3D"max-width: 40=
01px;padding-bottom: 0;display: inline !important;vertical-align: bottom;b=
order: 0;line-height: 100%;outline: none;text-decoration: none;height: aut=
o !important;" class=3D"mcnRetinaImage">
                                    </a>

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                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"396" style=3D"width:396px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;" width=3D"100%" class=
=3D"mcnTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
color: #666666;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 13px;line-height: 150%;text-align: left;">

                            La conferencia ser=C3=A1 liderada por el socio=
 Gustavo Morales Oliver=2C head del departamento de Compliance=2C Anticorr=
upci=C3=B3n e Investigaciones de Marval. As=C3=AD mismo=2C los paneles est=
ar=C3=A1n compuestos por expertos de primera l=C3=ADnea=2C tanto del =C3=
=A1mbito p=C3=BAblico como del privado.<br>
<br>
<u><strong>El evento se desarrollar=C3=A1 entre las 9 y las 18 h (ARG) el=
 pr=C3=B3ximo 8 de junio.</strong></u>
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
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00%" class=3D"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
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            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
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mso-table-rspace: 0pt;" valign=3D"top" align=3D"center" class=3D"mcnButton=
BlockInner">
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dth=3D"100%" class=3D"mcnButtonContentContainer" style=3D"border-collapse:=
 separate !important;border: 2px solid #0090FF;border-radius: 5px;mso-tabl=
e-lspace: 0pt;mso-table-rspace: 0pt;">
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                        <tr>
                            <td align=3D"center" valign=3D"middle" class=
=3D"mcnButtonContent" style=3D"font-family: &quot;Open Sans&quot;=2C &quot=
;Helvetica Neue&quot;=2C Helvetica=2C Arial=2C sans-serif;font-size: 12px;=
padding: 4px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;">
                                <a class=3D"mcnButton " title=3D"=C2=BFM=
=C3=A1s informaci=C3=B3n? Visita el sitio de oficial" href=3D"https://vlex=
=2Eus9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3Db79e19=
54f7&e=3D6330497d06" target=3D"_blank" style=3D"font-weight: bold;letter-=
spacing: 1px;line-height: 100%;text-align: center;text-decoration: none;co=
lor: #0090FF;word-wrap: break-word !important;">=C2=BFM=C3=A1s informaci=
=C3=B3n? Visita el sitio de oficial</a>
                            </td>
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                    </tbody>
                </table>
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
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              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"396" style=3D"width:396px;">
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                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
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lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;" width=3D"100%" class=
=3D"mcnTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
color: #666666;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 13px;line-height: 150%;text-align: left;">

                            <h3 style=3D"display: block;font-family: 'Helv=
etica Neue'=2C Helvetica=2C Arial=2C Verdana=2C sans-serif;font-size: 18px=
;font-style: normal;font-weight: bold;line-height: 125%;letter-spacing: -.=
5px;margin: 0;text-align: left;color: #202020 !important;"><img data-file-=
id=3D"14337" height=3D"20" src=3D"https://gallery.mailchimp.com/17e397d4d0=
56ffd1f37f4b167/images/97977fd4-0389-4248-9eaa-d00f883de33c.png" width=3D"=
20" style=3D"border: 0;line-height: 100%;outline: none;text-decoration: no=
ne;height: auto !important;">&nbsp;Legislaci=C3=B3n y normatividad</h3>

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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
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              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
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=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;" width=3D"100%" class=
=3D"mcnTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
color: #666666;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 13px;line-height: 150%;text-align: left;">

                            <a href=3D"https://vlex.us9.list-manage.com/tr=
ack/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3D60b26d274e&e=3D6330497d06" t=
arget=3D"_blank" style=3D"color: #0077ff;font-weight: normal;text-decorati=
on: underline;word-wrap: break-word !important;">Adici=C3=B3n al Concepto=
 Unificado No. 0106 del 19 de agosto de 2022- Obligaci=C3=B3n de facturar=
 y Sistema de Factura Electr=C3=B3nica</a><br>
<br>
Esta adici=C3=B3n surge en raz=C3=B3n a la necesidad de incorporar a la do=
ctrina vigente lo referente a la generaci=C3=B3n del documento soporte en=
 adquisiciones con sujetos no obligados a expedir factura de venta o docum=
ento equivalente de que trata el art=C3=ADculo 1.6.1.4.12. del Decreto 162=
5 de 2016 en el marco del contrato de mandato.&nbsp;<br>
<br>
Concepto- Direcci=C3=B3n de Impuestos y Aduanas Nacionales
<hr><a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a=
9f5f9dcac527e02&id=3D95191beae0&e=3D6330497d06" target=3D"_blank" style=
=3D"color: #0077ff;font-weight: normal;text-decoration: underline;word-wra=
p: break-word !important;">Retenci=C3=B3n en la fuente con ocasi=C3=B3n de=
l retiro de los aportes</a><br>
<br>
=E2=80=9CLos aportes voluntarios que haga el trabajador=2C el empleador=2C=
 o los aportes del part=C3=ADcipe independiente a los seguros privados de=
 pensiones=2C a los fondos de pensiones voluntarias y obligatorias=2C admi=
nistrados por las entidades vigiladas por la Superintendencia Financiera d=
e Colombia=2C no har=C3=A1n parte de la base para aplicar la retenci=C3=B3=
n en la fuente y ser=C3=A1n considerados como una renta exenta=2C hasta un=
a suma que adicionada al valor de los aportes a las Cuentas de Ahorro para=
 el Fomento de la Construcci=C3=B3n (AFC) de que trata el art=C3=ADculo 12=
6-4 de este Estatuto=2C no exceda del treinta por ciento (30%) del ingreso=
 laboral o ingreso tributario del a=C3=B1o=2C seg=C3=BAn el caso=2C y hast=
a un monto m=C3=A1ximo de tres mil ochocientas (3.800) UVT por a=C3=B1o.=
=E2=80=9D&nbsp;<br>
<br>
Concepto- Direcci=C3=B3n de Impuestos y Aduanas Nacionales
<hr><a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a=
9f5f9dcac527e02&id=3D5ac23f2d6a&e=3D6330497d06" target=3D"_blank" style=
=3D"color: #0077ff;font-weight: normal;text-decoration: underline;word-wra=
p: break-word !important;">Prestaci=C3=B3n de servicios (APS) bajo los con=
tratos a los que se refiere el par=C3=A1grafo 1 del art=C3=ADculo 87 de la=
 Ley 142 de 1994.</a><br>
<br>
Se reglamenta el reporte al Sistema =C3=9Anico de Informaci=C3=B3n SUI de=
 la informaci=C3=B3n relacionada con la proyecci=C3=B3n de metas en el mar=
co de los contratos a los que se refiere el par=C3=A1grafo 1 del art=C3=AD=
culo 87 de la Ley 142 de 1994=2C para lo cual se crea en el SUI el Formato=
 denominado PROYECCI=C3=93N DE METAS PARA APS CONTRACTUALES.&nbsp;<br>
<br>
Resoluci=C3=B3n- Superintendencia de Servicios P=C3=BAblicos Domiciliarios
<hr><a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a=
9f5f9dcac527e02&id=3D472f36cd47&e=3D6330497d06" target=3D"_blank" style=
=3D"color: #0077ff;font-weight: normal;text-decoration: underline;word-wra=
p: break-word !important;">Reporte de informaci=C3=B3n para la contabilida=
d de la ejecuci=C3=B3n del Presupuesto General de la Naci=C3=B3n</a><br>
<br>
Se reglamenta la rendici=C3=B3n de informaci=C3=B3n por parte de las entid=
ades o particulares que manejen fondos o bienes p=C3=BAblicos=2C en todos=
 los niveles administrativos y respecto de todo tipo de recursos p=C3=BAbl=
icos=2C para la vigilancia y el control fiscal de las finanzas y contabili=
dad p=C3=BAblicas.&nbsp;<br>
<br>
Resoluci=C3=B3n- Contratar=C3=ADa General de la Rep=C3=BAblica
<hr><a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a=
9f5f9dcac527e02&id=3D85a539489a&e=3D6330497d06" target=3D"_blank" style=
=3D"color: #0077ff;font-weight: normal;text-decoration: underline;word-wra=
p: break-word !important;">Prescripci=C3=B3n del Formulario n=C3=BAmero 42=
0 Declaraci=C3=B3n impuesto al patrimonio</a><br>
<br>
Se prescribe el Formulario n=C3=BAmero 420 =E2=80=9CDeclaraci=C3=B3n impue=
sto al patrimonio=E2=80=9D por el a=C3=B1o gravable 2023 y a=C3=B1os grava=
bles siguientes.&nbsp;<br>
<br>
Resoluci=C3=B3n- Direcci=C3=B3n de Impuestos y Aduanas Nacionales
<hr><a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a=
9f5f9dcac527e02&id=3D942167d574&e=3D6330497d06" target=3D"_blank" style=
=3D"color: #0077ff;font-weight: normal;text-decoration: underline;word-wra=
p: break-word !important;">Pol=C3=ADtica de Simplificaci=C3=B3n y racional=
izaci=C3=B3n de tr=C3=A1mites en el Ministerio de Transporte</a><br>
<br>
Se modifica la Resoluci=C3=B3n n=C3=BAmero&nbsp;20223040045295&nbsp;de 202=
2 y se dictan disposiciones para la correcta y amplia implementaci=C3=B3n=
 de la pol=C3=ADtica de Simplificaci=C3=B3n y racionalizaci=C3=B3n de tr=
=C3=A1mites.&nbsp;<br>
<br>
Resoluci=C3=B3n- Ministerio de Transporte
<hr><a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a=
9f5f9dcac527e02&id=3Dc480d44620&e=3D6330497d06" target=3D"_blank" style=
=3D"color: #0077ff;font-weight: normal;text-decoration: underline;word-wra=
p: break-word !important;">Prescripci=C3=B3n del Formulario n=C3=BAmero 25=
93 - Recibo Electr=C3=B3nico SIMPLE</a><br>
<br>
Prescribir el Formulario n=C3=BAmero 2593 =E2=80=9CRecibo Electr=C3=B3nico=
 del SIMPLE=E2=80=9D=2C y su instructivo=2C junto con su anexo: =E2=80=9CL=
iquidaci=C3=B3n del Componente ICA consolidado Territorial Bimestral por M=
unicipios y Distritos=E2=80=9D.&nbsp;<br>
<br>
Resoluci=C3=B3n- Direcci=C3=B3n de Impuestos y Aduanas Nacionales
<hr><a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a=
9f5f9dcac527e02&id=3D67153ed0d1&e=3D6330497d06" target=3D"_blank" style=
=3D"color: #0077ff;font-weight: normal;text-decoration: underline;word-wra=
p: break-word !important;">Lineamientos para el cumplimiento del par=C3=A1=
grafo del art=C3=ADculo 10 y el 16 de la ley 2251 de 2022 y el art=C3=ADcu=
lo 6 de la ley 2283 de 2023</a><br>
<br>
El cargo o costo de la p=C3=B3liza establecida en el art=C3=ADculo 6 de la=
 ley 2283 de 2023=2C no generar=C3=A1 recargo o sobrecosto para el propiet=
ario (asegurado) del veh=C3=ADculo que cumple la obligaci=C3=B3n de revisi=
=C3=B3n t=C3=A9cnico mec=C3=A1nica y de emisiones contaminantes. El tomado=
r de este aseguramiento debe ser cada Centro de Diagn=C3=B3stico Automotor=
 -CDA=2C por la vigencia y para cada uno de los certificados emitidos. Los=
 beneficiarios ser=C3=A1n los terceros afectados de conformidad con lo est=
ablecido en el art=C3=ADculo 6 de la Ley 2383 de 2023.&nbsp;<br>
<br>
Circular- Ministerio de transporte
<hr><a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a=
9f5f9dcac527e02&id=3D9e6fe5406f&e=3D6330497d06" target=3D"_blank" style=
=3D"color: #0077ff;font-weight: normal;text-decoration: underline;word-wra=
p: break-word !important;">Retenci=C3=B3n en la fuente por compensaci=C3=
=B3n de estabilizaci=C3=B3n de precios</a><br>
<br>
Tarifa de autorretenci=C3=B3n en la fuente (=E2=80=A6) que debe aplicarse=
 al ingreso originado en los recursos recibidos por las compa=C3=B1=C3=ADa=
s beneficiarias de la compensaci=C3=B3n entregada por el Fondo de Estabili=
zaci=C3=B3n de Precios de los Combustibles.&nbsp;<br>
<br>
Concepto - Direcci=C3=B3n de Impuestos y Aduanas Nacionales
                        </td>
                    </tr>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
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table-rspace: 0pt;">
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"top" width=3D"200" class=3D"sectionContainer" style=3D"border-collapse: c=
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dding=3D"0" cellspacing=3D"0" width=3D"100%" id=3D"templateSidebar" style=
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" valign=3D"top" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;=
mso-table-rspace: 0pt;">
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=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" id=3D"templateSi=
debarInner" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-t=
able-rspace: 0pt;border-left: 1px solid #CCCCCC;">
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lign=3D"top" class=3D"sidebarContainer" style=3D"border-collapse: collapse=
;mso-table-lspace: 0pt;mso-table-rspace: 0pt;"><table border=3D"0" cellpad=
ding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnImageBlock" style=
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ble-rspace: 0pt;">
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                <td valign=3D"top" style=3D"padding: 9px;border-collapse:=
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lockInner">
                    <table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;">
                        <tbody><tr>
                            <td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;border-collapse: collapse;mso-table-lspace: 0pt;mso=
-table-rspace: 0pt;">


                                        <img align=3D"center" alt=3D"" src=
=3D"https://mcusercontent.com/6f5dd8463308525878b1d9d88/images/d714827d-ed=
5c-4032-9716-a7d9325f8a1a.png" width=3D"166.890625" style=3D"max-width: 16=
7px;padding-bottom: 0;display: inline !important;vertical-align: bottom;bo=
rder: 0;line-height: 100%;outline: none;text-decoration: none;height: auto=
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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g-top: 9px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
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=09=09=09
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pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
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etica Neue'=2C Helvetica=2C Arial=2C Verdana=2C sans-serif;font-size: 13px=
;line-height: 150%;">

                            vLex para word=2C&nbsp;<a href=3D"https://vlex=
=2Eus9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3D4215f1=
90f6&e=3D6330497d06" target=3D"_blank" style=3D"color: #0077ff;font-weigh=
t: normal;text-decoration: underline;word-wrap: break-word !important;">de=
sc=C3=A1rgalo ahora</a>
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g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 2px solid #0090FF;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
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color: #666666;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 13px;line-height: 150%;text-align: left;">

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5px;margin: 0;text-align: left;color: #202020 !important;"><img data-file-=
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20" style=3D"border: 0;line-height: 100%;outline: none;text-decoration: no=
ne;height: auto !important;">&nbsp;Nuevas publicaciones en vLex</h3>

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ding: 9px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace=
: 0pt;">


<table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cla=
ss=3D"mcnCaptionBottomContent" style=3D"border-collapse: collapse;mso-tabl=
e-lspace: 0pt;mso-table-rspace: 0pt;">
    <tbody><tr>
        <td class=3D"mcnCaptionBottomImageContent" align=3D"center" valign=
=3D"top" style=3D"padding: 0 9px 9px 9px;border-collapse: collapse;mso-tab=
le-lspace: 0pt;mso-table-rspace: 0pt;">



            <img alt=3D"" src=3D"https://mcusercontent.com/df5abe8a7a9f5f9=
dcac527e02/images/82e32a6f-0ea0-8fea-1d4f-78125a5bbef4.png" width=3D"150"=
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    <tr>
        <td class=3D"mcnTextContent" valign=3D"top" style=3D"padding: 0 9p=
x 0 9px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace:=
 0pt;color: #666666;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C=
 Verdana=2C sans-serif;font-size: 13px;line-height: 150%;text-align: left;=
" width=3D"166">
            <a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf=
5abe8a7a9f5f9dcac527e02&id=3D883f0541c0&e=3D6330497d06" target=3D"_blank"=
 style=3D"color: #0077ff;font-weight: normal;text-decoration: underline;wo=
rd-wrap: break-word !important;">Estudios de Derecho</a><br>
<br>
Perspectiva anal=C3=ADtico jur=C3=ADdica de las modalidades del delito de=
 cohecho: Por Dar u Ofrecer y Soborno Transnacional
        </td>
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        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnCaptionBlock" style=3D"border-collapse: collapse;mso-tabl=
e-lspace: 0pt;mso-table-rspace: 0pt;">
    <tbody class=3D"mcnCaptionBlockOuter">
        <tr>
            <td class=3D"mcnCaptionBlockInner" valign=3D"top" style=3D"pad=
ding: 9px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace=
: 0pt;">


<table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cla=
ss=3D"mcnCaptionBottomContent" style=3D"border-collapse: collapse;mso-tabl=
e-lspace: 0pt;mso-table-rspace: 0pt;">
    <tbody><tr>
        <td class=3D"mcnCaptionBottomImageContent" align=3D"center" valign=
=3D"top" style=3D"padding: 0 9px 9px 9px;border-collapse: collapse;mso-tab=
le-lspace: 0pt;mso-table-rspace: 0pt;">



            <img alt=3D"" src=3D"https://mcusercontent.com/df5abe8a7a9f5f9=
dcac527e02/images/06061030-7dae-d964-d668-f56ad62da9d5.png" width=3D"152"=
 style=3D"max-width: 152px;border: 0;line-height: 100%;outline: none;text-=
decoration: none;vertical-align: bottom;height: auto !important;" class=3D=
"mcnImage">


        </td>
    </tr>
    <tr>
        <td class=3D"mcnTextContent" valign=3D"top" style=3D"padding: 0 9p=
x 0 9px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace:=
 0pt;color: #666666;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C=
 Verdana=2C sans-serif;font-size: 13px;line-height: 150%;text-align: left;=
" width=3D"166">
            <a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf=
5abe8a7a9f5f9dcac527e02&id=3Db4a46062bc&e=3D6330497d06" target=3D"_blank"=
 style=3D"color: #0077ff;font-weight: normal;text-decoration: underline;wo=
rd-wrap: break-word !important;">Novum Jus: revista especializada en socio=
log=C3=ADa jur=C3=ADdica y pol=C3=ADtica</a><br>
<br>
La victimidad de los sujetos del proceso penal y la prevenci=C3=B3n de del=
itos penales en su contra
        </td>
    </tr>
</tbody></table>





            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">
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ble-rspace: 0pt;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 2px solid #0090FF;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;">
                    <tbody><tr>
                        <td style=3D"border-collapse: collapse;mso-table-l=
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                            <span></span>
                        </td>
                    </tr>
                </tbody></table>
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            </td>
        </tr>
    </tbody>
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=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;">
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tyle=3D"padding-right: 0px;padding-left: 0px;padding-top: 0;padding-bottom=
: 0;text-align: center;border-collapse: collapse;mso-table-lspace: 0pt;mso=
-table-rspace: 0pt;">

                                    <a href=3D"https://vlex.us9.list-manag=
e.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3Dd7131d0c1e&e=3D6330497d06" title=3D"" class=3D"" target=3D"_blank" style=3D"word-wrap: break-w=
ord !important;">
                                        <img align=3D"center" alt=3D"" src=
=3D"https://mcusercontent.com/df5abe8a7a9f5f9dcac527e02/images/64d7d8cb-eb=
5f-fcbe-f172-86b37f6d7d46.png" width=3D"202.890625" style=3D"max-width: 18=
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order: 0;line-height: 100%;outline: none;text-decoration: none;height: aut=
o !important;" class=3D"mcnRetinaImage">
                                    </a>

                            </td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"202" style=3D"width:202px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;" width=3D"100%" class=
=3D"mcnTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding: 0px 18px 9px;color: #DC1A32;border-collapse: collapse;mso-tab=
le-lspace: 0pt;mso-table-rspace: 0pt;font-family: 'Helvetica Neue'=2C Helv=
etica=2C Arial=2C Verdana=2C sans-serif;font-size: 13px;line-height: 150%;=
text-align: left;">

                            <h3 style=3D"text-align: center;display: block=
;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verdana=2C sans-se=
rif;font-size: 18px;font-style: normal;font-weight: bold;line-height: 125%=
;letter-spacing: -.5px;margin: 0;color: #202020 !important;"><span style=
=3D"color:#dc1a32"><strong>SUMMER LAW SCHOOL =E2=80=93 BARCELONA 2023</str=
ong></span></h3>

                        </td>
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=09=09=09=09<!--[if mso]>
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=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">
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g-top: 9px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"202" style=3D"width:202px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;" width=3D"100%" class=
=3D"mcnTextContentContainer">
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=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
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color: #666666;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 13px;line-height: 150%;text-align: left;">

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 la convocatoria a su primer Summer Law School en Barcelona</strong>=2C en=
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=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">
    <tbody class=3D"mcnButtonBlockOuter">
        <tr>
            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;border-collapse: collapse;mso-table-lspace: 0pt;=
mso-table-rspace: 0pt;" valign=3D"top" align=3D"center" class=3D"mcnButton=
BlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi=
dth=3D"100%" class=3D"mcnButtonContentContainer" style=3D"border-collapse:=
 separate !important;border: 2px solid #DC1A32;border-radius: 5px;mso-tabl=
e-lspace: 0pt;mso-table-rspace: 0pt;">
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                            <td align=3D"center" valign=3D"middle" class=
=3D"mcnButtonContent" style=3D"font-family: &quot;Open Sans&quot;=2C &quot=
;Helvetica Neue&quot;=2C Helvetica=2C Arial=2C sans-serif;font-size: 12px;=
padding: 4px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;">
                                <a class=3D"mcnButton " title=3D"=C2=BFM=
=C3=A1s informaci=C3=B3n? Visita el sitio de Palestra" href=3D"https://vle=
x.us9.list-manage.com/track/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3D94fd6=
b129f&e=3D6330497d06" target=3D"_blank" style=3D"font-weight: bold;letter=
-spacing: 1px;line-height: 100%;text-align: center;text-decoration: none;c=
olor: #DC1A32;word-wrap: break-word !important;">=C2=BFM=C3=A1s informaci=
=C3=B3n? Visita el sitio de Palestra</a>
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        </tr>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">
    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 0px 18px 4px;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 2px solid #0090FF;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;">
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                        <td style=3D"border-collapse: collapse;mso-table-l=
space: 0pt;mso-table-rspace: 0pt;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>
<!--
                <td class=3D"mcnDividerBlockInner" style=3D"padding: 18px;=
">
                <hr class=3D"mcnDividerContent" style=3D"border-bottom-col=
or:none; border-left-color:none; border-right-color:none; border-bottom-wi=
dth:0; border-left-width:0; border-right-width:0; margin-top:0; margin-rig=
ht:0; margin-bottom:0; margin-left:0;" />
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            </td>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"202" style=3D"width:202px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;" width=3D"100%" class=
=3D"mcnTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
color: #666666;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 13px;line-height: 150%;text-align: left;">

                            <h3 style=3D"display: block;font-family: 'Helv=
etica Neue'=2C Helvetica=2C Arial=2C Verdana=2C sans-serif;font-size: 18px=
;font-style: normal;font-weight: bold;line-height: 125%;letter-spacing: -.=
5px;margin: 0;text-align: left;color: #202020 !important;"><img data-file-=
id=3D"14337" height=3D"20" src=3D"https://gallery.mailchimp.com/17e397d4d0=
56ffd1f37f4b167/images/97977fd4-0389-4248-9eaa-d00f883de33c.png" width=3D"=
20" style=3D"border: 0;line-height: 100%;outline: none;text-decoration: no=
ne;height: auto !important;">&nbsp;Sentencias de actualidad</h3>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspac=
e: 0pt;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"202" style=3D"width:202px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;" width=3D"100%" class=
=3D"mcnTextContentContainer">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
color: #666666;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verd=
ana=2C sans-serif;font-size: 13px;line-height: 150%;text-align: left;">

                            <a href=3D"https://vlex.us9.list-manage.com/tr=
ack/click?u=3Ddf5abe8a7a9f5f9dcac527e02&id=3Dc1cd69f484&e=3D6330497d06" t=
arget=3D"_blank" style=3D"color: #0077ff;font-weight: normal;text-decorati=
on: underline;word-wrap: break-word !important;">Poder mediante mensaje de=
 datos</a><br>
<br>
El concepto de =E2=80=9Cmensaje de datos=E2=80=9D no se limita a la comuni=
caci=C3=B3n=2C sino que pretende tambi=C3=A9n englobar cualquier informaci=
=C3=B3n consignada sobre un soporte inform=C3=A1tico que no est=C3=A9 dest=
inada a ser comunicada. As=C3=AD pues=2C el concepto de =E2=80=9Cmensaje=
=E2=80=9D incluye el de informaci=C3=B3n meramente consignada.&nbsp;<br>
<br>
Sentencia- Corte Suprema de Justicia
<hr><a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a=
9f5f9dcac527e02&id=3D564cdf5255&e=3D6330497d06" target=3D"_blank" style=
=3D"color: #0077ff;font-weight: normal;text-decoration: underline;word-wra=
p: break-word !important;">Sanci=C3=B3n moratoria por la no consignaci=C3=
=B3n de las cesant=C3=ADas</a><br>
<br>
La sanci=C3=B3n moratoria no es autom=C3=A1tica=2C por lo que el juez debe=
 constatar si el demandado suministr=C3=B3 elementos de persuasi=C3=B3n qu=
e acrediten una conducta provista de buena fe y que para alegar la misma=
=2C es pertinente reiterar que =C3=A9sta equivale al obrar con lealtad=2C=
 rectitud y de manera honesta=2C en contraposici=C3=B3n a obrar de mala fe=
=2C puesto que quien act=C3=BAa as=C3=AD=2C pretende obtener ventajas o be=
neficios sin una suficiente dosis de probidad o pulcritud.&nbsp;<br>
<br>
Sentencia- Tribunal Superior
<hr><a href=3D"https://vlex.us9.list-manage.com/track/click?u=3Ddf5abe8a7a=
9f5f9dcac527e02&id=3D2a95374fd4&e=3D6330497d06" target=3D"_blank" style=
=3D"color: #0077ff;font-weight: normal;text-decoration: underline;word-wra=
p: break-word !important;">Calificaci=C3=B3n de la p=C3=A9rdida de capacid=
ad laboral</a><br>
<br>
Calificaci=C3=B3n de p=C3=A9rdida de capacidad laboral derivada de un acci=
dente de trabajo: un tr=C3=A1mite de responsabilidad compartida entre la A=
RL y las juntas de calificaci=C3=B3n de invalidez sin que se constituyan c=
omo prueba solemne.&nbsp;<br>
<br>
Sentencia- Tribunal Superior
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