{"id":6526,"date":"2021-01-19T12:42:01","date_gmt":"2021-01-19T17:42:01","guid":{"rendered":"https:\/\/incp.org.co\/ContArte\/?p=6526"},"modified":"2026-03-12T00:10:42","modified_gmt":"2026-03-12T05:10:42","slug":"actualizacion-informativa-2021-unificacion-de-criterios-para-la-aplicacion-del-art-107-del-et","status":"publish","type":"post","link":"https:\/\/incp.org.co\/ContArte\/contenidos\/infografias\/2021\/01\/actualizacion-informativa-2021-unificacion-de-criterios-para-la-aplicacion-del-art-107-del-et\/","title":{"rendered":"Actualizaci\u00f3n informativa 2021: unificaci\u00f3n de criterios para la aplicaci\u00f3n del Art. 107 del ET"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"410\" height=\"1024\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/01\/Actualizacion-informativa-pt.-2-410x1024.png\" alt=\"\" class=\"wp-image-6527\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/01\/Actualizacion-informativa-pt.-2-410x1024.png 410w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/01\/Actualizacion-informativa-pt.-2-120x300.png 120w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/01\/Actualizacion-informativa-pt.-2-768x1920.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/01\/Actualizacion-informativa-pt.-2-819x2048.png 819w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/01\/Actualizacion-informativa-pt.-2.png 1667w\" sizes=\"auto, (max-width: 410px) 100vw, 410px\" \/><\/figure>\n<\/div>\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/01\/Actualizaci\u00f3n-informativa-pt.-2.pdf\">Descargar PDF<\/a><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2021\/01\/Actualizaci\u00f3n-informativa-pt.-2.pdf\" class=\"wp-block-file__button wp-element-button\" download>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mediante la sentencia 2013-00443, el Consejo de Estado unifica su jurisprudencia sobre el preciso entendimiento y alcance del art\u00edculo 107 del ET para adoptar las siguientes reglas<\/p>\n","protected":false},"author":8,"featured_media":6529,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,547],"tags":[],"class_list":["post-6526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contenidos","category-tributacion"],"views":473,"_links":{"self":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/6526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/comments?post=6526"}],"version-history":[{"count":3,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/6526\/revisions"}],"predecessor-version":[{"id":14330,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/6526\/revisions\/14330"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media\/6529"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media?parent=6526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/categories?post=6526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/tags?post=6526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}