Elementos constitutivos de la responsabilidad patrimonial del estado por el hecho del legislador en materia tributaria en Colombia
Constitutive elements of the patrimonial responsibility of the state by the act of the legislator on tax matters in Colombia
Documents PDF
Abstract
La responsabilidad patrimonial del Estado en el ordenamiento jurídico colombiano establece que su sustento normativo se encuentra en el principio de la garantía integral del patrimonio de los ciudadanos, acompañando el fundamento jurídico de la responsabilidad patrimonial de los agentes frente al Estado, tendiente a garantizar el patrimonio económico estatal, el cual debe ser objeto de protección integral con el propósito de lograr y asegurar la realización efectiva de los fines y propósitos del Estado social de derecho (Corte Constitucional, 2001).
In the first place, Colombia is considered as a Social State of Law, and when one speaks of the application of normative precepts and in this case of the patrimonial responsibility of the State in our legal system, it is established that its normative support is found in the beginning of the integral guarantee of the patrimony of the citizens and the legal foundation of the patrimonial responsibility of the agents before the State, is none other than to guarantee the state economic patrimony, which must be object of integral protection with the purpose of achieving and ensure the effective realization of the purposes and purposes of the social State of law.
Collections
- Derecho Administrativo [100]
Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by-nc-nd/4.0/