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Derecho tributario

The concept of tax in the jurisprudence of the Colombian Constitutional Court

Vol. 14 No. 15 (2012)
Published: 2026-07-06
Cesar Augusto Romero Molina
Laura Victoria Bernal Sánchez
Eleazar Soto Contreras
This research focuses in studying whether there actually is a concept of tax in Colombia, since the current
laws do not employ adequate techniques to give positive norms coherence so that they maintain a certain
harmony to constitutionally define taxes. Jurisprudence thus defines and gives an interpretation of this
concept that is consistent within our legal framework, since law has defined the concept of tax by means of
inconsistent expressions and with many voids, or when the use of said expressions is fragile within the text
of the law.
Keywords: Array, Array, Array, Array
PDF (Spanish)

How to Cite

Romero Molina, C. A., Bernal Sánchez, L. V., & Soto Contreras, E. (2013). The concept of tax in the jurisprudence of the Colombian Constitutional Court. DIXI, 14(15). https://revistas.ucc.edu.co/index.php/di/article/view/1017

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References

Corte Constitucional de Colombia. Sentencia C-040 de 1993 (M.P. Ciro Angarita Barón).

Corte Constitucional de Colombia. Sentencia C-228 de 1993 (M.P. Vladimiro Naranjo Mesa).

Corte Constitucional de Colombia. Sentencia C-333 de 1993 (M.P. Eduardo Cifuentes Muñoz).

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Corte Constitucional de Colombia. Sentencia C-545 de 1994 (M.P. Fabio Morón Díaz).

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Corte Constitucional de Colombia. Sentencia C-704 del 2010 (M.P. María Victoria Calle Correa).

Diego Eduardo López Medina. El derecho de los derechos. Pág. 141. Legis.

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