Los derechos antidumping y su naturaleza jurídica en Colombia
There is considerable debate about the causes and effects of imposing the payment of an antidumping duty as a trade defense measure, with some even questioning not only its appropriateness but also its application and effectiveness.
For this reason, the thesis entitled "Antidumping Duties and Their Legal Nature in Colombia" aims to develop the different positions that have emerged regarding the legal nature of this concept.
Starting from an approach to trade defense measures as multilateral instruments created to guarantee healthy competition in international markets, the author provides a detailed account of the functioning of antidumping duties and their development within the Colombian legal system.
Finally, this document allows the reader to question whether antidumping duties are a tax measure or, on the contrary, whether they serve primarily sanctioning purposes. It concludes with a new approach that considers the economic effect of these measures, which essentially aim to restore market conditions altered by an unfair practice.
INTRODUCCIÓN
CAPÍTULO I
MARCO REGULATORIO DE LAS MEDIDAS DE DEFENSA COMERCIAL
1.1 Marco jurídico del sistema multilateral del comercio
1.2 Marco jurídico del sistema regional y subregional del comercio
1.3 Marco jurídico del sistema bilateral del comercio
1.3.1 Acuerdos comerciales vigentes en Colombia
CAPÍTULO II EL DUMPING Y LOS DERECHOS ANTIDUMPING
2.1 Clases de dumping
2.2 Aspectos procedimentales del dumping
2.2.1 Autoridades a cargo
2.2.2 Elementos del dumping como práctica desleal
2.3 Procedimiento
2.3.1 Investigación antidumping
2.3.2 Aplicación de los derechos antidumping CAPÍTULO III
NATURALEZA JURÍDICA DE LOS DERECHOS ANTIDUMPING
3.1 Naturaleza tributaria
3.2 Naturaleza sancionatoria
3.3 Naturaleza económica de los derechos antidumping
CONCLUSIONES
REFERENCIAS
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María Camila Lizarazo González
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Información de autor disponible próximamente.
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