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  <titleInfo>
    <title>Manual de derecho tributario</title>
    <subTitle>elementos sustanciales y procedimentales</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Cusguen Olarte, Eduardo.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Bogotá</placeTerm>
    </place>
    <publisher>Leyer</publisher>
    <dateIssued>2002</dateIssued>
    <edition>4a ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>759 p.</extent>
  </physicalDescription>
  <tableOfContents>Derecho tributario sustantivo.--Impuestos y potestad impositiva del estado.--La obligacion tributaria.--Declaracion tributaria.--Devoluciones.-- Aspectos tributarios especiales.--Exenciones tributarias.--La Administración tributaria en Colombia</tableOfContents>
  <note type="statement of responsibility">Eduardo Cusguen Olarte.</note>
  <note>Incluye indice.</note>
  <subject>
    <topic>Derecho fiscal</topic>
    <topic>Controles</topic>
    <geographic>Colombia</geographic>
  </subject>
  <classification authority="ddc">343.04 C87m</classification>
  <identifier type="isbn">9586903516</identifier>
  <location>
    <physicalLocation displayLabel="C87m">MHC MHC</physicalLocation>
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    <recordCreationDate encoding="marc">160627</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260701202749.0</recordChangeDate>
    <recordIdentifier source="CO-CtgCURN">0000015299</recordIdentifier>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
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