vol. 15 núm. 17 (2013)

La Revista dixi, publicación de la Facultad de Derecho de la Universidad Cooperativa de Colombia, sede Bucaramanga —documento valioso que acoge el resultado de investigaciones emanadas de diferentes personas de la comunidad académica universitaria, constituida por profesores, investigadores y estudiantes, así como los productos teóricos realizados en otras latitudes— llega a su Volumen 15, Número 17, con la confluencia de artículos de altísima calidad científica local e internacional.

Sexual exploitation of children and teenagers is a degrading form of child labor that is one of today’s most serious human rights violations. Th aim of this study, carried out by reviewing national and international literature, is to propose policies and actions to effctively prevent and eradicate sexual exploitation of children and teenagers, ensuring their healthy and balanced physical, psychological, intellectual, moral and social development. It was completed by the “Minorities, Discrimination and Effctiveness” Research Group of the Masters Program on Rights at the Law Center at the Unisal of São Paulo (EU Lorraine). It was associated with the III Latin American Seminar on Human Rights, Multiculturalism and Diversity in Latin America. Th research began in 2011 and was completed in 2012.

Th intention of this article is to identify principles governing the tax system, analyzing its limits and scope in the application of tax regulations, pursuant to high court rulings. The purpose is to determine the limit on the arbitrary power of the State to tax and regulate its relationship with the individuals of whom it is composed. Each of these principles (legality, equality, effiency, fairness, progressivity, retroactivity, unity of matter and ability to pay) regulate a number of values that allow the state and individuals to relate jointly to cover basicnecessary services.

Sexual exploitation of children and teenagers is a degrading form of child labor that is one of today’s most serious human rights violations. The aim of this study, carried out by reviewing national and international literature, is to propose policies and actions to effectively prevent and eradicate sexual exploitation of children and teenagers, ensuring their healthy and balanced physical, psychological, intellectual, moral and social development. It was completed by the “Minorities, Discrimination and Effectiveness” Research Group of the Masters Program on Rights at the Law Center at the Unisal of São Paulo (EU Lorraine). It was associated with the III Latin American Seminar on Human Rights, Multiculturalism and Diversity in Latin America. The research began in 2011 and was completed in 2012.

Ths article is the result of a research project completed by the authors in 2012. It focused onthe analysis of regulatory, legal and doctrinal evolution of the right to free personality development aimed at protecting the right of children to decide about their bodies and what they want to become as adults. Th elaboration of a jurisprudence line of the Colombian Constitutional Court is used as a research tool based on the methodology proposed in the book . “The Right of the Judges” by professor Diego López. Once the effcts of the State, the family and the society on the violation of the right to free personality development in children are identifid, the responsibility of each of them is measured according to political, legal, moral,medical and social criteria and the responsibility of the State. Thn, ways of violating the right to free personality development are presented in this article that concludes presenting the reasons through which circumcision could constitute one of them.

Ths article is the result of a research project completed by the author in 2012. It focuses on the degree of uncertainty of the concept of public social spending, through the analysis of the evolution of legislation, jurisprudence and doctrine, including an exhaustive review of comparative law and observing the implementation of public social spending in the Department of Santander. Th methodology described by professor Diego López in the book “Th Right of Judges” is used to make the jurisprudential analysis, presenting the following question: Is there a defiition of public social spending in the jurisprudence of the Constitutional Court that can clarify the uncertainty of the concept expressed in the Letter? Is there a defiition of public social spending in the jurisprudence of the Constitutional Court that can broaden the concept expressed in the Letter and clarify the uncertainty generated through the art. 41 of the eop? It is concluded that in the national context, the concept is uncertain, unknowing the intension of the fist constituent and, in the local context, the existence of a considerable margin of discretionality from the administration regarding its application was observed.

This article arises from research entitled “System and Method to Defie the Cost of Tax and Contribution Rates”, carried out at the Bucaramanga campus of the Universidad Cooperativa de Colombia, Bucaramanga campus. Diffrent interpretations by the Constitutional Court on how the system and method for determining taxes and contributions rates operates and the insecurity generated by Article 338 of the Colombian Constitution that creates an interpretative vacuum regarding the question of who has the jurisdiction to establish these taxes and rates were analyzed. In order to give an answer to this question, a jurisprudential analysis from 1993 until 2012 is made and compared with the system and method used in the Spanish legislation

Th National Hydrological Plan Act and norms covering strategic environmental assessment and the environmental impact assessment require forecasting environmental effcts during all phases of planning, programming and projects.