Keywords
legal security
legislative omission
legal stability contracts
liability of the Legislating State
taxation law principles
acquired rights
protected expectations
protection of the foreign investment
How to Cite
Abstract
The present document portraits a research study made by the author for the investigation assignment required to obtain his degree of Masters in Law, which consists on an approach to the State legislative powers liability due to legislative service failures, accountability regime that comprehends both the absolute or relative omissions of the Legislator and the declared unconstitutionality of the law. This article treats subjects related to the normative instability derived from the continuous and, perhaps, also utterly unexpected changes of the legal ordering in Colombia. The author believes that the aforementioned situation, without a doubt, can unleash the administrations liability, especially when, from such events, unlawful modifications to profitable legal situations occur, or when because of those events some economic activities encouraged by the Legislator become, without good cause, more costly to accomplish. With the desire of developing the issue at hand, we will explore the Spanish experience, as well as the national experience, within a peculiar economic integration scenario characterized by taxation volatility, alongside a jurisprudential decision line that showcases tributary changes, and also, taking into account the right to equality for those who bear acquired rights and have legitimate expectations. Finally, we will analyze legal stability contracts as a reaction of the Legislator to persistent shifts in taxation. This writings arise from the same research line in constitutional justice and society
issues, developed by the Public Law Study Group of the Faculty of Legal Sciences of the Pontificia Universidad Javeriana.
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