El  concepto de tributo en la jurisprudencia de la Corte Constitucional de Colombia

Cesar Augusto Romero Molina; Laura Victoria Bernal Sánchez; Eleazar Soto Contreras

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

Derecho tributario

Cesar Augusto Romero Molina Ver Biografía

Universidad Cooperativa de Colombia

Laura Victoria Bernal Sánchez Ver Biografía

Universidad Cooperativa de Colombia

Eleazar Soto Contreras Ver Biografía

Universidad Cooperativa de Colombia

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: Constitution, constitutional court, jurisprudence, tax

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).

Corte Constitucional de Colombia. Sentencia C-427 de 1993 (M.P. Hernando Herrera Vergara).

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

Corte Constitucional de Colombia. Sentencia C-546 de 1994 (M.P. Alejandro Martínez Caballero).

Corte Constitucional de Colombia. Sentencia C-604 del 2000 (M.P. Carlos Gaviria Díaz).

Corte Constitucional de Colombia. Sentencia C-1148 del 2001 (M.P. Alfredo Beltrán Sierra).

Corte Constitucional de Colombia. Sentencia C-711 del 2001. (M.P. Jaime Araújo Rentería).

Corte Constitucional de Colombia. Sentencia C-776 del 2003 (M.P. Manuel José Cepeda Espinosa).

Corte Constitucional de Colombia. Sentencia C-1003 del 2004 (M.P. Jaime Araújo Rentería).

Corte Constitucional de Colombia. Sentencia C-927 del 2006 (M.P. Rodrigo Escobar Gil).

Corte Constitucional de Colombia. Sentencia C-134 del 2009 (M.P. Mauricio González Cuervo).

Corte Constitucional de Colombia. Sentencia C-402 del 2010 (M.P. Luis Ernesto Vargas Silva).

Corte Constitucional de Colombia. Sentencia C-594 del 2010 (M.P. Luis Ernesto Vargas Silva).

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.

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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At the same time, the authors have to declare that they are completely in agreement with the conditions presented in their work and that they cede all patrimonial rights. These rights involve reproduction, public communication, distribution, dissemination, transformation, making it available and all forms of exploitation of the work using any medium or procedure, during the term of the legal protection of the work and in every country in the world, to the Universidad Cooperativa de Colombia Press.

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Vol. 14 No. 15 (2012)

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