Academic profile

Academic Profile of Mauricio Plazas

Education and Degrees

  • Colegio Mayor de Nuestra Señora del Rosario, Primary school, 1966
  • Colegio Mayor de Nuestra Señora del Rosario, High school, 1972
  • Colegio Mayor de Nuestra Señora del Rosario, Attorney, 1979
  • Colegio Mayor de Nuestra Señora del Rosario, Specialization in Tax law, 1981
  • Universidad de Salamanca (Spain), Doctorate in Law, 2000

Academic experience and Distinctions

  • Professor of History of Political Ideas at the Colegio Mayor de Nuestra Señora del Rosario, School of Law, from 1986 through 1994, from 1998 through 1999 and from 2003 to present.
  • Professor of Colombian Political Thought at the Colegio Mayor de Nuestra Señora del Rosario, School of Law, in 1992.
  • Professor of Public Finance Law at the Colegio Mayor de Nuestra Señora del Rosario, School of Law, since 1993.
  • Professor of Political and Economic Theory of Taxes at the Colegio Mayor de Nuestra Señora del Rosario, Postgraduate Tax Law course, since 1991.
  • Professor of Tax Theory at the Pontificia Universidad Bolivariana de Medellín, in 1998.
  • Professor of Political and Economic aspects in Public Law, at the Colegio Mayor de Nuestra Señora del Rosario, in the Administrative Law master’s program, in 2003.
  • Professor of Added Value Tax (V.A.T.) at the Universidad Externado de Colombia, in the Tax Law master’s program, since 2003.
  • Professor of Economic and Ideological aspects of Public Finance at the Universidad Santo Tomás de Aquino in the Public Law master’s program, in 2007, 2008 and 2009.
  • Guest professor of Community Tax Law at the Universidad de Buenos Aires, in 2002, 2003,2004 and 2005.
  • Guest professor of Public Finance Law at the University Federico II of Napoles, Italy, in 2001.
  • Guest professor invited by the University of Turin, Italy, to discuss several subjects regarding Community Tax Law, in 2001.
  • Guest professor invited by the University Suor Orsola Benincasa in Italy to discuss several subjects regarding Community Tax Law, in 2001 and 2005.
  • Guest professor invited by the University of Bari, Italy, to discuss subjects concerning the General Theory of Tax law and Public Finance Law, in 2001.
  • Guest professor invited by the University of Sorbonne, Paris, France, for the meeting of “The Shadows of Fiscality”, in 2008.
  • Guest professor invited by the Pontificia Universidad Javeriana, in Bogotá, Colombia, for the Tax Law postgraduate course, in 2005.
  • Guest professor invited by the Supreme Court of Mexico to discuss matters regarding Constitutional Tax law, in
    2007.
  • Speaker on tax law matters invited by universities in Argentina, Bolivia, Ecuador, France, Italy, Mexico, Perú, Spain and Venezuela.
  • Official appointed by the Colegio Mayor de Nuestra Señora del Rosario in Bogotá, Colombia.
  • Honorary fellow appointed by the Colegio Mayor de Nuestra Señora del Rosario in Bogotá, Colombia.
  • Member of the Board of Directors of the Instituto Colombiano de Derecho Tributario, since 1991.
  • President of the Instituto Colombiano de Derecho Tributario during the periods of 1994-1995 and 2000-2001.
  • President of the Academic Commission of the Instituto Colombiano de Derecho Tributario during the periods of 1996-1997, 2006-2007 and 2011-2012.
  • Honorary member of the Instituto Colombiano de Derecho Tributario since 1995.
  • President of the Instituto Latinoamericano de Derecho Tributario during the period of 2009 -2010.
  • Member of the Editorial committee of the Revista Latinoamericana de Derecho Tributario, 1997.
  • Ad hoc judge of the Council of State of Colombia.
  • Ad hoc judge of the Constitutional Court of Colombia.
  • Arbitrator of the Center of Arbitration and Conciliation of the Chamber of Commerce of Bogotá.
  • Arbitrator of the Center of Arbitration and Conciliation of the Colombo- Italian Chamber of Commerce.
  • Member of the Governing Board (Consiliario) of the Colegio Mayor de Nuestra Señora del Rosario, from 1997 to 2002.
  • Candidate for Rector of the Colegio Mayor de Nuestra Señora del Rosario, 2001.
  • Director of the Public Finance Law and Tax Law department of the School of Law of the Universidad del Rosario, since 2008.
  • First prize winner in the XXI José Ignacio de Márquez Contest on Economic Law, with the essay Reflexiones sobre el activismo de la Corte Constitucional de Colombia, published in Journal No. 60 of the Instituto Colombiano de Derecho Tributario.
  • Correspondent Member of the Academia Colombiana de Jurisprudencia, since 1999.
  • Numerary Member of the Academia Colombiana de Jurisprudencia, since 2001.
  • Advisor and general coordinator for the harmonization of indirect taxes in the Andean Community, 1999.
  • Doctorate in law from the Universidad de Salamanca (Spain), 2000.
  • Member of the Advisory Commissions of the Colombian government for reforms in Public Finance law and Tax law matters.
  • Director of the postgraduate program of Public Finance law at the Universidad del Rosario, since 2004.
  • Director of the Instituto Rosarista de Acción Social RAFAEL ARENAS ANGEL, SERES, since 2007.
  • Honorary Member of the Scientific Board of Financial and Tax Law of the Universidad de Buenos Aires (Argentina), since 2011.
  • Member of the Management Committee of the Rivista di Diritto Tributario Internazionale (International Tax Review), of the Dipartimento di Teoria dello Stato de la Universitá degli Studi di Roma “La Sapienza”, since 2011.
  • Member of the Editorial Committee of the Journal Diritto e Pratica Tributaria Internazionale, Milano, CEDAM, currently published electronically.

Publications

Mauricio A. Plazas Vega is the author of the following books:

  • -El i.v.a. en Colombia, Editorial Temis, Bogotá, 1989.
  • -El i.v.a. en servicios, Editorial Temis, Santafe de Bogotá, 1992.
  • El Liberalismo y la teoría de los tributos, Editorial Temis, Bogotá, 1995.
  • Del realismo al trialismo jurídico. Reflexiones sobre el contenido del derecho y la formación de los juristas, Editorial Temis, Bogotá, 1998.
  • El impuesto sobre el valor agregado (i.v.a.), second edition, Editorial Temis, Bogotá, 1998.
  • Derecho de la hacienda pública y derecho tributario, Editorial Temis, Bogotá, 2000.
  • Derecho tributario comunitario, Legis, Bogotá, 2000.
  • Ideas políticas y teoría del derecho, Editorial Temis, Bogotá, and Universidad del Rosario, 2003.
  • Kant, el Newton de la moral y del derecho, Editorial Temis, Bogotá, 2004.
  • Derecho de la hacienda pública y derecho tributario, second edition, in two volumes, Editorial Temis, Bogotá, 2005 and 2006.
  • La cuestión social y la nueva izquierda en América Latina, Editorial Temis, Bogotá, 2007.
  • Del realismo al trialismo jurídico. Reflexiones sobre el contenido del derecho y la formación de los juristas, second edition, Editorial Temis, Bogotá, 2009.
  • El frente nacional, Editorial Temis, Bogotá, 2011.

Mauricio A. Plazas Vega is the author of the following articles, essays, reports, presentations and translations:

  • Essay La definición del tributo, Preliminary study prior to the first volume of Classics of Public Finance, Editorial Temis, Bogotá, 2004.
  • -Translation from Italian into Spanish of the book La formación del derecho tributario en Italia, written by NICOLA D’AMATI, which is part of volume I of the Collection of Classics of the Public Finance Law, Editorial Temis, Bogotá, 2004.
  • Translation from Italian into Spanish of the essay La cuestión metodológica entre teóricos viejos y nuevos y la autonomía científica del Derecho tributario by ANDREA AMATUCCI, in “Estudios de derecho tributario constitucional e internacional”, Editorial Ábaco de Rodolfo Depalma, Buenos Aires, 2005.
  • Responsible for the revision of the translation into Spanish of the essay Il contributo dell’economic analysis of law metodologia del diritto tributario, by professor ANDREA AMATUCCI, Napoli, Jovene Editore, 2009.
  • Essay El sistema tributario, which is part of the book published by the Instituto Colombiano de Derecho Tributario in honor of Doctor HECTOR JULIO BECERRA, Bogotá, 2000.
  • Essay Il concetto di tribute alla luce del rapport tra il Diritto finanziario pubblico ed il Diritto tributario e tra il Diritto comunitario ed il Diritto nazionale, Milano, Giuffre, 2000, Rivista di Diritto Finanziario e Scienza delle finanze.
  • Report Algunas apreciaciones sobre hacienda pública: gasto público, presupuesto e ingresos tributarios, presented in XXIII Jornadas de Derecho Tributario, of the Instituto Colombiano de Derecho Tributario, 1999.
  • Essay Aspectos hacendísticos de la ley de racionalización tributaria (ley 223 de 1995), published in Journal No. 46 of the Instituto Colombiano de Derecho Tributario, Bogotá, 1996.
  • Report El i.v.a. en los negocios internacionales, published in the Memoirs of XVII Jornadas Latinoamericanas de Derecho Tributario, of the Latin American and Colombian Institutes of Tax Law, volume I, Cartagena, Colombia, 1995.
  • Author of the paper titled  La imposición indirecta y las tendencias de la tributación, published in the Memoirs of the XVI Jornadas Colombianas de Derecho Tributario, of the Instituto Colombiano de Derecho Tributario, Paipa, Colombia, 1992.
  • Essay Las modificaciones al régimen tributario en relación con el impuesto a las ventas, Journal of the Asociación Nacional de Industriales ANDI, 1992.
  • Author of the paper titled Territorialidad del i.v.a. – Aspectos internacionales y supranacionales, for the Jornadas Ecuatorianas de Derecho Tributario of 2003.
  • Author of the paper titled Derecho Supranacional e impuestos indirectos, for the Jornadas Italo-Argentinas y Brasileras de Derecho Tributario, Buenos Aires, Argentina, 2003.
  • Author of the paper titled Impuesto al valor agregado y derecho de la integración, for the International Congress organized by the Asociación Venezolana de Derecho Tributario in 2004.
  • Author of the paper titled Armonización tributaria en los procesos de integración económica y la integración Andina y Mercosur en particular, for the XXII Jornadas Latinoamericanas de Derecho Tributario in Quito, Ecuador, published in the Memoirs of the Jornadas Latinoamericanas y Ecuatorianas de Derecho Tributario, Quito, Ecuador, 2004.
  • Essay El Principio nullum tributum sine lege y la armonización tributaria andina, published in the journal Diritto e Pratica Tributaria Internazionale, Milano, Italy, Casa Editrice CEDAM, volumen LXXV, N.2, 2004.
  • Author of the paper titled Nociones generales sobre el hecho imponible y el hecho generador de la obligación tributaria – Comentarios sobre el Código Tributario Boliviano, for the Segundas Jornadas Bolivianas de Derecho Tributario, Cochabamba, 2009.
  • Essay Relación entre el Derecho de la hacienda pública y el Derecho tributario, published in Revista de Dercho Fiscal, of the Universidad Externado de Colombia, No. 4, 2008.
  • Essay Reflexiones sobre el activismo de la Corte Constitucional de Colombia, published in Journal No. 60 of the Instituto Colombiano de Derecho Tributario, Bogotá, May 2009.
  • Author of the paper titled El controvertido principio del equilibrio presupuestal y el déficit fiscal, published in the Memoirs of the IV Encuentro de Derecho Tributario y la Hacienda Pública,of the Universities of Los Andes, Externado, Javeriana, Rosario & Sabana and the Instituto Colombiano de Derecho Tributario, Bogotá, 1998.
  • Essay El marxismo, published by the Journal Temas Jurídicos, Universidad del Rosario, No. 12, Bogotá, 1998.
  • Essay El neoliberalismo latinoamericano, published in the Journal Ciencia Política, Editores Tierra Firme S.A., No. 42, Bogotá.
  • Essay La autonomía de las entidades territoriales – Aspectos constitucionales, published by the Journal Temas Jurídicos, Universidad del Rosario, No. 9, 1995.
  • Essay Ideología en la Constitución de 1991, published by the Journal Impuestos, No. 47, Bogotá, 1991.
  • Essay El neoliberalismo y los impuestos, published in the Journal Temas Jurídicos, No. 5, Universidad del Rosario, Bogotá, 1993.
  • Essay Los principios constitucionales de la tributación y el impuesto a las ventas, published in the Journal of the Instituto Colombiano de Derecho Tributario, No. 42, Bogotá, 1992.
  • Essay Teoría General de los tributos, published in the journal Temas Jurídicos, Universidad del Rosario, No. 8, Bogotá, 1995.
  • Essay Las nuevas teorías sobre el contrato político: legitimidad, legalidad y derecho, published in the Journal of the Academia Colombiana de Jurisprudencia, No. 316, Bogotá, 2000.
  • Essay Totalitarismo y autoritarismo – Sus fuentes y su entorno, published in the Journal of the Academia Colombiana de Jurisprudencia, No. 321, Bogotá, 2002. Parts of this essay were also published in the journal Temas Jurídicos, Universidad del Rosario, 2001.
  • Essay Aspectos tributarios de las empresas unipersonales, published by the journal Juris Consulta, Cámara de Comercio de Bogotá y Colegio de Abogados Comercialistas, No. 1, Bogotá, 1998.
  • Essay Los tributos vinculados, published by the journal Estudio Socio Jurídicos de la Facultad de Jurisprudencia de la Universidad del Rosario, No. 1(vol.2), Bogota, March 2000.
  • Presentation of Necesidad de racionalización del ingreso público, at the Fifth Conference of Professors of Public Finance Law  and Tax Law, Bogotá, Universities of los Andes, Externado, Javeriana, La Sabana and Rosario and the Instituto Colombiano de Derecho Tributario, Bogotá, 2000.
  • Chapter Naturaleza jurídica del presupuesto – El presupuesto público como “acto estatal de condición” con contenido normativo y alcance de ley material y formal, as coauthor of the book Lecciones de derecho tributario inspiradas por un maestro, in honor of Professor EUSEBIO GONZALEZ GARCIA, published by Instituto Colombiano de Derecho Tributario and Universidad del Rosario, Bogotá, 2010.
  • Chapter La filosofía kantiana de la moral, el derecho y la política – De la razón pura teórica a la razón pura práctica, as coauthor of the book Ideas políticas, filosofía y derecho: El Maestro, in honor of Professor ALIRIO GÓMEZ LOBO, published by Universidad del Rosario, Bogotá, 2006.
  • Chapter La clasificación de los impuestos en directos e indirectos y el derecho tributario comunitario, as coauthor of the book Corso di diritto tributario internazionale, under the coordination of VICTOR UCKMAR, Milano, CEDAM, 2002, 2005. This book is also published in Spanish by Editorial Temis, Bogotá, 2003 (vol. II).
  • Chapter Los principios constitucionales del derecho tributario, as coauthor of the Liber Amicorum in honor of Professor VLADIMIRO NARANJO MESA, published by the Universidad del Rosario.
  • Chapter El neoliberalismo, as coauthor of the Liber Amicorum in honor of Professor CARLOS HOLGUÍN HOLGUÍN, published by Universidad del Rosario, Bogotá, 1996.
  • Chapter El realismo jurídico, as coauthor of the book Hermenéutica juridical, in honor of the teacher DARÍO ECHANDÍA published by Universidad del Rosario, Bogotá, 1997.
  • Coauthor with Professors ANDREA AMATUCCI (Italy) and RUBEN OSCAR ASOREY (Argentina) of the book La autonomía del derecho de la hacienda y el derecho tributario, Ediciones Rosaristas, Bogotá, 2008.
  • Chapter Potestad, Competencia y función tributarias – Una apreciación crítica sobre la “dinámica de los tributos”, contra las tesis que mitifican el procedimiento, as coauthor of the book Tratado de Derecho Tributario, under the direction of Paulo de Barros, Editorial Palestra, Lima, 2003.
  • Coauthor of the presentation Los medios alternativos de solución de conflictos en materia tributaria at the XXXIV Jornadas Colombianas de Derecho Tributario.
  • Coauthor of the presentation Regla fiscal, sostenibilidad fiscal y regalías at the XXXIV Jornadas Colombianas de Derecho Tributario.
  • Chapter La clasificación de los impuestos, as coauthor of the book Derecho Tributario, published by Instituto Colombiano de Derecho Tributario, Bogotá, 2000 (2nd edition).
  • Chapter La territorialidad del iva- Aspectos internacionales, as coauthor of the book Impuestos sobre el comercio internacional, Buenos Aires, Editorial Ábaco de Rodolfo de Palma, 1998.
  • Coauthor and academic coordinator of the book Teoría del impuesto sobre la renta, Instituto Colombiano de Derecho Tributario, Bogotá, 1995.
  • Chapter El presupuesto, as coauthor of the book Crisis económica y finanzas públicas, Bogotá, Centro Editorial Universidad del Rosario, 2001.
  • Chapter Tributación sobre comercio electrónico en Colombia, as coauthor of the book Tributación de los negocios efectuados por medios electrónicos, Buenos Aires, La Ley, 2005, edition coordinated by RUBÉN OSCAR ASOREY.
  • Coordinator and coauthor of the book El impuesto sobre la renta en el derecho comparado, Bogotá, Instituto Colombiano de Derecho Tributario, 2008, with the chapter Derecho tributario comunitario ¿hay un poder tributario de las comunidades supranacionales? ¿Cómo incide en el Derecho tributario comunitario el principio de reserva de ley?
  • Chapter La codificación tributaria – Consideraciones generales, as coauthor of the book Modelo de Código Tributario para América Latina – Tendencias actuales de la tributación, Bogotá, Instituto Colombiano de Derecho Tributario and Universidad del Rosario, 2010.
  • Chapter El poder de la Corte Constitucional en Colombia y el llamado “estado de cosas inconstitucional”, as coauthor of the Liber Amicorum in honor of Jaime Vidal Perdomo, published by Academia Colombiana de Jurisprudencia, Bogotá, 2009.
  • Chapter El derecho tributario comunitario según la jurisprudencia del Consejo de Estado de Colombia y el Tribunal Andino de Justicia, as coauthor of the book La jurisprudencia del Consejo de Estado – Estudios, published by Instituto Colombiano de Derecho Tributario, Bogotá, 2004.
  • Coauthor with EDUARDO ARIAS MINAYA of the study Armonización tributaria en material de impuestos sobre el valor agregado e impuestos selectivos al consumo, which served as a precedent for Decisions 599 and 600 of the Commission of the Andean Community.
  • Chapter Aspectos tributarios de la familia, as coauthor of the book Empresas de familia estrategias de éxito y permanencia, published by Universidad del Rosario, Colección de Textos de Jurisprudencia, Bogotá, 2010.
  • Chapter Métodos para evitar la doble imposición internacional en el impuesto sobre la renta, as coauthor of the book Estudios de derecho internacional tributario – Los convenios de doble imposición, coordinated by JUAN PABLO GODOY FAJARDO, Bogotá, Legis and Instituto Colombiano de Derecho Tributario, 2006.
  • Chapter La armonización tributaria en los procesos de integración económica, as coauthor of the book written as a tribute for the fifty year anniversary of the Instituto Latinoamericano de Derecho Tributario, under the coordination of CATALINA HOYOS JIMENEZ and CESAR GARCIA NOVOA, Buenos Aires, Marcial Pons, 2008.
  • Author of the introduction to the book Principios comunes de derecho constitucional tributario, by VICTOR UCKMAR, Bogotá, Temis, 2001.
  • Essay Jeremías Bentham – El Newton del derecho, published in the book Jeremías Bentham: el joven y el viejo radical, su presencia en el Rosario, Bogotá, Centro Editorial Universidad del Rosario, 2002.
  • Prologue to the first Spanish edition of the book El ordenamiento jurídico financiero, by Professor ANDREA AMATUCCI, Bogotá, Instituto Colombiano de Derecho Tributario, 2001.
  • Prologue and coordinator of the second version in Spanish of the book El ordenamiento jurídico de la hacienda pública, by Professor ANDREA AMATUCCI, Bogotá, Temis and Universidad del Rosario, 2008.
  • Author of one of the introductions to the second edition of the book Nociones fundamentales de derecho tributario, by JUAN RAFAEL BRAVO ARTEAGA, Bogotá, Ediciones Rosaristas, 1997.
  • Author of the introduction and general coordinator of the second edition of the book Derecho Tributario , by several authors published by the Instituto Colombiano de Derecho Tributario, Bogotá, 1999.
  • Prologue for the third edition of the book Nociones fundamentales de derecho tributario, by Professor JUAN RAFAEL BRAVO ARTEAGA, Bogotá, Legis, 2000.
  • Author of the introduction to the book Aspectos tributarios del derecho de seguros, by SOFIA REGUEROS DE LADRON DE GUEVARA, Bogotá, Ediciones Rosaristas, 2008.
  • Author of the introduction, scientific coordinator and coauthor of the first Spanish edition of the book Manual de derecho tributario internacional, by Professor VICTOR UCKMAR of the Universidad de Genova, Italy, in cooperation with Giuseppe Corasaniti and Paolo de’Capitani di Vimercate, Bogotá, Temis, 2010.
  • Scientific coordinator and author of one of the three introductions to the work Del derecho financier al Derecho tributario, a text in five volumes, with the participation of one hundred thirty authors from several countries, published in honor of professor Andrea Amatucci, by the editorial houses Jovene (Italy) and Temis (Colombia), 2011.
  • Prologue to the book De la infracción tributaria y sus sanciones, by SALUSTIANO RINTHÁ MARTÍNEZ, Bogotá, Instituto Colombiano de Derecho Tributario, 1997.
  • Author of one of the introductions to the book Principios constitucionales del derecho tributario, by ALFREDO LEWIN FIGUEROA, Bogotá, Universidad de los Andes, School of Law, and Instituto Colombiano de Derecho Tributario, 2002.
  • Prologue of the book La plusvalía: Un nuevo tributo inmobiliario, by ALVARO CAMACHO MONTOYA, Bogotá, Temis, 2003.
  • Prologue of the book Globalización y Derecho, by GUSTAVO RODRÍGUEZ, Bogotá, Ediciones Jurídicas Gustavo Ibañez, 2007.
  • Author of the introduction to the book Aproximación al presupuesto público, by JORGE LUIS TRUJILLO ALFARO, Bogotá, Centro Editorial Universidad del Rosario, 2007.
  • Prologue to the book El impuesto predial, by ÁLVARO CAMACHO MONTOYA, Bogotá, Legis, 2011.
  • Author of the introduction to the book El ílicito tributario ante el derecho penal, by JUAN CARLOS PRÍAS BERNAL, Bogotá, Ediciones Doctrina y Ley, 2004.
  • Prologue to the book Financiamiento de los agricultores al desarrollo tecnológico – Naturaleza jurídica e impacto en el sector palmero colombiano, Bogotá, Fedepalma and Centro Editorial Universidad del Rosario, 2008.
  • Prologue to the book El concepto de tributo, by CÉSAR GARCÍA NOVOA, Lima, Tax Editor S.A., 2009.
  • Author of several works on Constitutional Law, History of Political Ideas, Public Finances, and Tax Law.
  • Academic director of the Collection of classics of public financial law, from Editorial Temis and the Universidad del Rosario (3 books published up to 2011).

Professional Practice

  • Attorney in the Law Department at Banco de Bogotá, 1979-1980.
  • Attorney in the Law Department at Fiat de Colombia S.A., 1980.
  • Director of the Law Department at Crédito Automotriz S.A., 1980-1981.
  • Since 1981, independent law practice as a partner at the following law firms:
  • Plazas & Cia. Abogados, 1981-1991
  • Arenas, Plazas Asociados, 1991-1997
  • Arenas, López, Montealegre & Plazas Ltda., 1997-2003
  • Mauricio A. Plazas Vega Abogados & Cia. S.en C., since August , 2003

All professional activities of Mauricio Plazas are related to constitutional law, public finance law, tax law and business law, and essentially deal with litigation, providing legal concepts and opinions and the representation of clients in investment or expansion projects in industrial, commercial and service sectors for businesses and non-profit organizations in Colombia and abroad.