Reflexiones sobre la jurisprudencia y doctrina tributaria

Since the 1991 Constitution, jurisprudence has had greater relevance as a source of tax law due to the innovations incorporated in the Political Charter, not only due to the explicit adoption of the structure of the generating event as part of the reserve of law, as well as the traditional tax typology, but also by the adoption of the principles of the tax system as a measure of containment of tax power, ) the inclusion of the duty of all Colombians to contribute.

Since then, the Externadista Center for Fiscal Studies (CEEF) has used jurisprudence in its programs and debates, as can be seen in the different published works. Additionally, at the invitation of the Court, it has participated in the constitutionality processes, with which an analytical jurisprudential base has been formed that is widely discussed in the annual seminars held with the participation of the official entities in charge of tax doctrine in our system. This work, which initially had a more ambitious scope, includes some of the documents prepared for these seminars, and is published in order to begin a more orderly stage that annually reports on the most significant tax doctrine and jurisprudence.

This publication is a continuation of the jurisprudential database developed in conjunction with the Computer Law Department. To take advantage of this task, since 2000 the Observatory of Jurisprudence and Fiscal and Tax Doctrine (OJDOT) was created, in charge of observing, analyzing and monitoring the jurisprudence of the Constitutional Court and the Council of State, as well as the doctrine of the DIAN, the DAF and the District Treasury Secretariat, with the purpose of identifying jurisprudential trends and using them within the research projects and academic programs developed by the department.