Analysis Of State Patrimonial Liability For The Acts Of The Tax Legislator In Colombia: A Jurisprudential And Doctrinal Approach

Abstract

This article examines the State's patrimonial liability for the acts of the tax legislator in the Colombian context. The constitutional foundations of this liability are analyzed, as well as relevant jurisprudential and doctrinal precedents. Based on the master's thesis by Camilo Carlos Caballero Cortes, titled The State's Liability for Legislative Acts in Tax Matters: Commentary and Defense of the Goodyear vs. Congress of the Republic Judgment, a detailed study of the jurisprudential and doctrinal evolution in this field is conducted, highlighting the criteria used to establish such liability. The methodology employed in the research is further explored, including sources of information and selection criteria. Through the analysis of specific cases and relevant judicial rulings, the results obtained are interpreted and the conclusions of the research are discussed, emphasizing the importance of jurisprudence in safeguarding citizens' rights against the State's legislative activity in tax matters. Finally, recommendations for future research in this field are provided