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De lo anterior, sostiene que las mujeres aun no alcanzan escenarios reales de igualdad y equidad. De este modo, indica que unas Finalmente, solicita que la Corte Constitucional:. Lo anterior, toda vez que la compra de estos productos no indica que quien los adquiere tiene la capacidad de contribuir con el impuesto y las mujeres no tienen libertad para adquirirlos, al no ser productos suntuarios. Para la Vista Fiscal, la norma es constitucional a la luz de los dos cargos formulados por el demandante. Por lo anterior, afirma que este gravamen no desconoce el principio de progresividad, ya que existe una lista amplia de bienes de primera necesidad, tanto exentos como excluidos de este impuesto.

De este modo, la concurrencia de los tres requerimientos mencionados hace posible un pronunciamiento de fondo. En efecto, los argumentos refieren que el impuesto:.

Algunos de los intervinientes sostienen que el cargo de igualdad no es apto, en tanto los hombres y las mujeres no son sujetos comparables. La Sala considera que tal argumento carece de sustento. De lo precedente se desprende que son dos los cargos planteados por el demandante. Luego, se trata de un impuesto al consumo que grava los productos usados exclusivamente por ser mujeres y su acceso depende de su capacidad contributiva.

De acuerdo con las consideraciones precedentes, la Sala debe decidir si:. La amplitud de tal facultad se fundamenta en que: i del sistema tributario depende el mantenimiento, fortalecimiento y la propia subsistencia del Estado, lo cual se refleja en el correlativo deber para todas las personas de tributar Art.

A su turno, quienes tienen mayores recursos generalmente incurren en erogaciones superiores a las de quienes tienen menor capacidad adquisitiva [95]. En primer lugar, 0. Los sujetos pasivos son los adquirientes o usuarios de los bienes y servicios gravados, salvo algunas excepciones [].

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Todas las tarifas han tenido una tendencia expansiva []. E l gravamen indiscriminado del IVA relativo a todos los servicios o bienes, sin tener en cuenta su naturaleza, objetivos y finalidades y sin medir sus consecuencias sociales, puede violar el derecho a la igualdad []. Sin embargo, ha dicho la Corte:. La razonabilidad como marco para la potestad impositiva opera en dos niveles diferenciados. Asimismo, incorpora un mandato de igualdad material, que ordena al Estado promover las condiciones para que la igualdad sea real y efectiva, adoptando medidas en favor de grupos discriminados o marginados.

Los principios de igualdad y equidad se encuentran inescindiblemente ligados en materia tributaria. Sin embargo, existen importantes distinciones que deben analizarse detenidamente. Esa diferencia se torna relevante desde el impacto que tiene para las mujeres y su capacidad adquisitiva el incremento de impuestos sobre bienes de la canasta familiar []. Estas diferencias se concretan en barreras en la capacidad adquisitiva de las mujeres respecto a la propiedad.

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Los criterios referidos muestran que el gravamen mediante IVA de bienes de primera necesidad puede tener implicaciones diferenciadas para las mujeres. El fundamento principal de las anteriores decisiones ha sido considerar que el mencionado impuesto viola los derechos a la igualdad y a la salud de las mujeres. La ponencia para primer debate propuso gravarlos con la tarifa general del IVA [] con el objetivo de reforzar el deber general de todos los colombianos de contribuir con los impuestos [] y con fundamento en principios de neutralidad y equidad [].

El cuestionamiento alrededor de los principios de justicia, equidad, igualdad y progresividad tributaria propuesto por el demandante se sujeta a que el tributo no atiende a la capacidad contributiva de las mujeres con diferentes ingresos, lo cual, en su criterio tiene un efecto discriminatorio , por tratarse de un impuesto a la venta de bienes de primera necesidad indispensables.

Es decir, que las mujeres no pueden escoger si los usan o no y que tienen implicaciones para el ejercicio de los derechos a la dignidad y al libre desarrollo de la personalidad.


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Se pasa a verificar cada uno de esos pasos. Aun cuando no parecieran tener un costo elevado, dependiendo de cada mujer, esto se multiplica por dos por cada periodo, sumado al uso de protectores diarios y se trata de bienes de consumo necesarios para aquellas. Es cierto que actualmente existen otras opciones para el manejo de la higiene menstrual como las copas menstruales, las esponjas marinas o la ropa interior absorbente.

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En este caso, tales factores cobran mayor relevancia sobre el impacto de la medida, en tanto el gravamen versa sobre bienes que no solo son actualmente insustituibles y de uso exclusivo de las mujeres, sino de los cuales depende el ejercicio de sus derechos a la dignidad, a la salud y al libre desarrollo de la personalidad, entre otros. Impacto del gravamen para mujeres de escasos recursos: equidad horizontal y vertical.

Por esas razones, esta Corte estima pertinente aclarar que la declaratoria de inconstitucionalidad de la norma acusada no implica la reviviscencia de ninguna norma anterior. Lo anterior significa que quienes comercian con este tipo de bienes, son sujetos del impuesto sobre las ventas. Ahora bien, la norma acusada presenta dos consecuencias normativas: i la existencia de un impuesto, pues implica que los productos previstos en dicho listado se encuentran gravados; y ii el establecimiento de una tarifa diferencial, inferior a la general, para el consumo de esos bienes expresamente establecidos por el Legislador.

The entire verse states: Then when lust hath conceived, it bringeth forth sin: and sin, when it is finished, bringeth forth death. I suggested it. As a child is conceived, she reasoned, so is lust. And therefore sin, as does a child, bringeth forth death. It seems fitting that this is their lingering presence in my life. Their handcrafting and production are passed on from generation to generation.

With their wide regional variety, from the North to the South, the costumes and their accessories highlight the many peculiarities of Albanians, transmitting values, different aspects of Albanian history, the development of Albanian culture and its psychology from ancient to modern times. Fig 1. Samples of Traditional Costumes throughout Albania A Reflection on Albanian Traditions The styling and the design of these costumes is distinguishable from other cultures in that they vary widely from region to region.

It is arguably the only country that has a great variety of costumes distributed through the whole map of Albania which are worn both daily and on important days. Many of these costumes can be found only in Albania which makes the country unique, not only in the Balkans, but everywhere in the world. Albanian sewing techniques are also different; the Albanian people throughout many generations have intertwined nature and crafting in order to provide these clothes, which take on an even greater importance through their role of showing love for the country.

Furthermore, the costumes are distinct not just for men and women in different regions but also for those of the aristocracy and of the common people. The costumes of the aristocracy are colourful and are carefully embroidered with a lot of ornaments, this in contrast to the simple costumes worn by humble people. In the past, the women wearing these costumes represented the importance of their origin and the nobility of their predecessors. Fig 2, 3 Aristocratic Costumes for Women Fig 4,5 Common Albanian Costumes Traditional costumes are part of important national days like Independence Day which is celebrated on the 28th and 29th of November every year.

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Interestingly, the costumes do not only come from the national territories of Albania; the Arberesh people an Albanian community in Italy are doing their utmost to preserve Albanian traditions, traditional costumes and the language since they left Albania during the 15th century. Illyrian Symbolism Recent studies have shown that different pieces of traditional costumes originated from different periods of time. Some of them have their origin in the Medieval Period and they have Byzantine and oriental influences.

Some of them have connections with the Illyrian culture where the Illyrian symbols and folk traditions are intertwined. The symbols come from Illyria and pagan religions. For example, the southern costume belonging to the city of Berat has its own design. This costume is worn by women and it has olive leaves designs in the material. The olives can be interpreted in different ways.

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As far as the olive trees are planted numerously in this region, they are a symbol of glory and peace. Also, the colours of the costumes range by different regions. You can find red, orange, dark blue and golden threads which you can identify by only touching them. If the cloth or the material is embroidered with golden threads, it must come from a very cold region.

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Albanian Costumes in History Albanian costumes were photographed for the first time at the end of the 19th century and the beginning of the 20th century. During this period of the isolation years, the country was ruled by dictatorship for fifty years and Albania was totally isolated from the western cultures. During these years, the Albanian people lived in a bunker society where all of the territory was covered by bunkers and ghost enemies like the United States of America were feared.

The economy and culture relied on their own forces and volunteer work reached its peak. During the years of isolation, the exhibition of Albanian costumes was unique and original. An isolated Albania that worked hard to preserve the traditional costumes attracted the eye of many foreign travellers who were taken aback by the beauty of these costumes and were curious to know how well they were preserved from such a long time ago. Their special features were made parts of books, especially by the British travellers like Edith Durham and Lord Byron who pinpointed their elements intertwined with Albanian values such as hospitality and loyalty.

Lord Byron loved Albanian customs and traditions so much that he was once photographed wearing one of them, showing in this way the appreciation he had towards Albanian values. The preservation of these costumes requires hard work and accuracy. The designing of the costumes is specific and the symbols drawn have their own precise shapes and forms. All that tourists can find are reproductions of costumes because the real antique costumes can rarely be sold and are preserved individually by Albanian families.

Many ateliers produce costumes but some of them reproduce them in their original forms. Some of them deform the Albanian symbols and some of them even distort the ornaments which represent the old Illyrian symbols. It is not that simple to identify them with a quick look but experts and ethnographers can interpret and correct them.

Today, costumes are part of many celebrations even in wedding ceremonies where the bride and the groom choose to wear traditional costumes of their country of origin. They dance traditional folk dances and intertwine the modern with the ancient and in this way, do their part to preserve the Albanian identity. The costumes are inherited from their parents or relatives and they are given to them on this special day to celebrate both their happiness and Albanian values.