MEMORY SANCTUARIES

Article 12. The National Government, in consultation with the National Commission for the Search of Persons, will declare as a sanctuary of memory, and will preserve for the search and identification, the places where, according to the information provided by the Office of the Prosecutor General General of the Nation, it is presumed the existence of bodies or remains of the persons disappeared forcibly, including those that for their geographical and topographic conditions it is impossible to carry out exhumations. Except where the location or exhumation of the remains is facilitated, for no other reason may the conditions of the memory sanctuaries be intervened or altered, in which case the sanction set out in the articles 203 and 454B of the Penal Code.

In those places that are declared as a sanctuary of memory, a monument in honor of these victims will be erected by the national authorities, for which it may include the respective appropriation budget.

Article 13. After agreement among the relatives of the victims identified, the municipal authorities will place a commemorative plaque with the heading "VICTIM (S) OF ENFORCED DISAPPEARANCE", the name of the person, and if available, the approximate age, the trade, the number of children and the name of the armed group to whom the event is attributed. For bodies or debris that cannot be identified, the legend "UNIDENTIFIED PERSON" will appear. These plates will end with the phrase "NEVER MORE", they will be placed within the year following the enactment of this law and will be delivered in the framework of a public ceremony with the participation of the victims.

PARAGRAFO. In the event that the victim's body or remains are identified, the municipal authorities will replace the plate with the information referred to in this article.

Article 14. The historical memory of the victims of the missing Colombian conflict will be the object of commemoration the last week of May, in the frame of the week of the arrested-disappeared, and the thirty (30) of August international day of the missing.

Public and private educational establishments and national, departmental and municipal authorities will pay tribute to these victims this week with the realization of forums, competitions, workshops and workshops. reflection on the right to memory, truth, life and respect for human rights.

Article 15. The National Government in consultation with the National Commission for the Search for Missing Persons, shall regulate this law and within six (6) months of its entry into force.

The National Government may allocate the general budget of the nation, the resources necessary for compliance with the provisions contained in this law.

Article 16. This law governs from its enactment and repeals all rules that are contrary to it.

The President of the Honorable Senate of the Republic,

Hernan Andrade Serrano.

The Secretary General of the honorable Senate of the Republic,

Emilio Ramon Otero Dajud ".

1.1. By order of Sala Plena of 14 January of this year, the Court decided to abstain from deciding on the presidential objections to the Bill number 280/08 Chamber, 178/08 Senate, victims of the crime of enforced disappearance and measures for their location and identification", until all the constitutional and legal budgets required to do so are met. Reason for which the Secretary General of the Senate of the Republic was awarded to make all the documents required.

1.2. Once verified by the Substantiator Dispatch that the required tests were adequately provided, the processing of the presidential objections to the Bill number 280/08 House, 178/08 Senate,continued. pays tribute to victims of the crime of enforced disappearance and measures are given for their location and identification".

2. National Government objections_[2]

The National Government objected to the bill for reasons of unconstitutionality when considering that:

2.1. In accordance with the provisions of Article 7or Law 819 of 2003_3], the Ministry of Finance and Public Credit, in the third and fourth debates, has conceptualized the aforementioned project in a negative way.

2.2. The draft law of the reference is decreasing a public expense that does not meet the requirements of Law 819 of 2003, therefore the Ministry of Finance and Public Credit has conceptualized it unfavorably to go in the medium-term fiscal framework contract.

2.3. Since the first time that the medium-term fiscal framework has been presented, all the bills have a reference to make the analysis of the fiscal impact. Hence, all initiatives with tax impact must comply with the provisions of Article 7or Law 819 of 2003.

2.4. It is stated that compliance with the already annotated standard allows for better legislative rationality, that resources are oriented in a sustainable medium-term system, and that the issuing of laws does not come from disjointed pressures within the dynamics of planning and budgeting but have a greater vocation to be implemented.

3. Insistence of the Congress of the Republic

Accidental Commission designated to report objections raised, conceptualized_[4]:

3.1. In relation to the hierarchy of organic laws (Law 819 of 2003) on ordinary laws, it states that when it comes to international treaties and conventions on human rights-as is the subject of the the law-the State has the duty to adapt norms of inferior hierarchy to such international norms. In the present case, it is essential to keep in mind the commitments of the Colombian State in relation to the protection and promotion of human rights, and not as the Ministry of Finance, to request the declaration of unconstitutionality from economic considerations.

3.2. It is indicated that the constitutional case law has stated that article 7or Law 819 of 2003 is not a barrier for Congress to exercise its legislative function, which the additional burden imposed by the article 7or already referred to the law of the congress of legislating and grants to the minister a kind of veto on the bills, that the norm violates the principle of separation of the powers, than the Ministry of Finance having elements necessary for the estimation of the tax costs of an initiative, may decide what requirements it serves and the order of priority to do so, acquiring the possibility of determining the legislative agenda in Congress.

3.3. It is up to the Ministry of Finance to intervene in the legislative process to illustrate to the Congress about the economic consequences of the project, however, the burden of demonstrating and convincing the congressmen about the incompatibility of a certain project with the fiscal framework in the medium term falls on the Ministry already mentioned. Consequently, the objection presented by the government must be interpreted in such a way that the principle of separation of powers is not violated by the fact that the Ministry of Finance decides which projects are endorsed and which will be the priority in its processing.

3.4. There is a Contes document number 3590 that allocates funds for the implementation of the activities foreseen in the project, which completely nullifies the unfavorable concept of the Ministry of Finance's sustenance of the presidential objection.

3.5. Based on the freedom of legislative configuration and the constitutional power to decree public expenditures, the Congress urges the National Government to include within the general budget of the nation the resources necessary for the implementation of the content of the initiative and on the other hand it fits the constitutional postulates of guarantee of truth, justice and reparation.

4. Legacy document

4.1. Colombia Office of the United Nations High Commissioner for Human Rights_[5

4.1.1. After supporting the reasons of the Congress of the Republic not to accept the objections presented by the Government, the Inter-institutional Bureau of Psychosocial Assistance to Victims of Forced Disappearance, points out that if the bill is approved it is It is essential to address in the regulatory phase of the law a series of structural problems that stem from the subject, including the changes to the competence of the Genetic Bank, the power of regulation of the law and the rules that may be restore effectiveness and independence to the location and identification mandate of victims of forced disappearance regulated by the law, of the rules that can override the existing provisions protecting the rights of disappeared persons, which could be unconstitutional and contrary to the doctrine and the international law of the human rights.

4.1.2. In the event that the project is not approved, it will be noted, the inclusion of the recognition of important rights of the victims and the relatives of the disappeared will have been lost, most of them not considered in any regulations. internal, including: the inclusion of victims of enforced disappearance, as specially protected subjects, the expansion of the universe of victims to be located and identified, not only those found in mass graves, but in cemeteries or in rivers, cienagas or lagoons, the duty of the State to protect all places of burial, inclusive of "hard-to-access sites", the rights of victims ' relatives, not limited to funeral expenses, but with the inclusion of resources necessary for their displacement, accommodation and food during the entire delivery process human remains, although this remains very limited; the participation of relatives of the disappeared and their representatives and independent teams in the exhumations, if they so request, and the duty of the prosecution to inform in a timely and on possible security or other reasons, which do not make it possible; among many others.

5. Concept of the Attorney General's Office_[6]

5.1. In its concept, the Attorney General asks the Court to declare the presidential objections to the draft of the reference unfounded.

5.1.1. The constitutional case law has indicated that the Congress of the Republic is empowered to present bills that entail public spending, although the inclusion of budget items in the spending budget corresponds to the budget. exclusively to the National Government. The rules that are limited to authorizing the government to include an expense, but which do not pressure it to do so, do not violate the Constitution. In fact, the legislator at present required the government to include the budget item, but what he did in article 15 of the bill was to authorize it to do so, something that is different.

5.1.2. Thus, the Attorney General's Office does not find that article 7or Law 819 of 2003, which refers to the fiscal impact of any bill that "... orders spending or grants, is not violated." tax benefits ... ", which should be made explicit and compatible with the medium-term fiscal framework.

II. CONSIDERATIONS

1. Competence

Pursuant to the provisions of Articles 167 and 241-8 of the Political Constitution, the Constitutional Court is competent to decide on the objections of unconstitutionality that the President of the Republic made in the present case.

2. Opportunity and processing of objections

2.1. Opportunity in the formulation of objections

Article 166 of the Constitution states that the National Government has the six-day term to return with objections any project, when it is not more than twenty years old. articles; ten days, when the project contains twenty-one to fifty articles; and up to twenty days, when the articles are more than fifty. It adds the rule that if these terms have passed the government has not returned the project with objections, the president is obliged to sanction and promulgate it. The settled case law of the Constitutional Court has stated that these terms refer to working and complete days, which are counted from the day following the one in which the project was received for the corresponding sanction. presidential_[7]. In the present case, the partially contested draft law contains sixteen articles, so the term for returning it with objections was six working days from the day after 6 July 2009 when the project was completed. The president of the Republic of the Republic for the respective sanction. That term was due on July 14, 2009 and the objections were settled in Congress that same day in the afternoon hours_[8], as noted in the file.

2.2. The processing of objections

-The mediation commission_[9] appointed to study the objections raised, submitted a report by which it requested not to accept them, and insist on the sanction according to the text approved in the Congress of the Republic_[10].

-The report on objections was published in the Congress Gazette number 866 of September 7, 2009._[11] The Plenary of the Senate of the Republic announced_[12] the submission to the vote of the report on objections on November 11, 2009, as stated in the 18th Act published in the Congress Gazette number 1303 of December 15, 2009_[13]. The aforementioned report was considered and voted on by that corporation on 17 November 2009 as stated in the 19th minutes of the same day, not accepting the objections of the executive [_14].

-The report on objections was published in the Congress Gazette number 890 of September 11, 2009. The Plenary of the House of Representatives announced_[15] the submission to the vote of the report on objections on September 22, 2009, as stated in the 205 minutes published in the Congress Gazette number 1038 of October 15, 2009_[16]. The report was considered and voted on September 29, 2009, as stated in Act number 206 of the same date, published in the Congress Gazette number 1068 of 2009_[17].

-The President of the Senate of the Republic referred in communication dated November 26, 2009 and received at this Corporation on December 4 of the same year; the bill that is decided on the exquibility of the rejected objections for the Congress of the Republic.

-From the finding of the announcements about the vote on the report on presidential objections, it is evident that they complied with what was pointed out by article 160_[18] constitutional, and consequently there was no interruption in the chain of the same.

The Court should then conduct the material examination of the objections.

3. Constitutional legal problem

The Court will have to establish whether the objecting bill violates the rule invoked by the government, that is Article 7or Act 819 of 2003 " by which organic rules are dictated in the field of budget, accountability and fiscal transparency and other provisions are dictated. "

4. Decision Budgets

The jurisprudence of this Corporation shall be reviewed in relation to the (i) constitutionality block and the organic laws and (ii) in respect of article 7or Law 819 of 2003.

4.1. Organic laws as a constitutionality control parameter

4.1.1. In case law the Constitutional Court_{19] has} out that the revision of the constitutionality of matters submitted to its jurisdiction is not only carried out in front of the formal text of the Political Constitution and those provisions that The constitutional rank of the Constitution (block of constitutionality stricto sensu) is also possible based on rules that are valid parameters to analyze the constitutionality of the Constitution. provisions subject to their control. (Block of constitutionality lato sensu).

In this order of ideas, and in accordance with the constitutional jurisprudence, they are part of the constitutionality block-meaning the international treaties-that is dealt with in article 93 of the Constitution_[20], organic laws and statutory laws on some occasions._[21] Thus, the normative contents referred to are parameters of constitutional validity to confront norms of lower hierarchy, and in A consequence of the obvious contradiction between these and those, the Court must opt to withdraw them from the legal system. However, their interpretation must be carried out in accordance with and systematically with the entire Constitution for the purpose of a constitutional normative integration that allows the integrity of the Charter to be safeguarded;^[22] words, these rules are "parameters for determining the constitutional value of the provisions under control"^[23].

4.1.2. Specifically and with respect to the organic laws as integrators of the constitutionality block, it has been affirmed that there are events in which the violation of a constitutional provision can only be evidenced if a law is used as a rule, " On certain occasions of the simple confrontation between a constitutional norm (A) and the law prosecuted (B) it is not possible to appreciate the validity of the latter, since the full scope of the constitutional rule must be understood with a complementary interpretation of certain laws (C) "^[24] . So things, in the case of organic norms, become complementary parameters or interposed norms that facilitate constitutional control. In this regard, it was pointed out that " theof the constitutionality control changes from having two elements in the activity of collation of norms, to having three. The rule object of control (B) is compared to the constitutional norm (A), and in turn the latter acquires its true scope from the consideration of the legal or statutory legal norm (C) "_[25].

4.1.3. Under this understanding, in the face of the possible contradiction between an ordinary law with respect to an organic law, the study of constitutionality is viable for the purpose of safeguarding the integrity of the Constitution. Therefore, and in accordance with the constitutional jurisprudence_[26], the organic laws can be used as a control parameter if " () determine in some cases the actual scope of the constitutional norms and (ii) their According to the Constitution, it frames the limits to which other laws must be adhered to, which configures the requirement for a special procedure on certain issues (legal or statutory law), which must be respected in order to violate the laws of the constitutional principles that contain it".

4.2. Article 7or Law 819 of 2003 in the light of constitutional jurisprudence

4.2.1. Article 7or Act 819 of 2003 "whereby organic rules on budget, liability and fiscal transparency are dictated and other provisions are dictated" states:

Item 7or. Analysis of the tax impact of the rules. At all times, the tax impact of any bill, ordinance, or agreement, which mandates or grants tax benefits, must be made explicit and must be compatible with the Medium Term Fiscal Framework.

For these purposes, the tax costs of the initiative and the source of additional income generated for the financing of this cost must be expressly included in the explanatory statement and in the respective processing papers.

The Ministry of Finance and Public Credit, at any time during the respective procedure in the Congress of the Republic, will have to render its concept in the face of the consistency of the provisions of the previous paragraph. In no case will this concept be in the way of the Medium-Term Fiscal Framework. This report will be published in the Congress Gazette.

The government's bills of initiative, which will raise additional spending or a reduction in revenue, will have to contain the corresponding substitute source for decreased spending or income increases, which will have to be analyzed and approved by the Ministry of Finance and Public Credit.

In the territorial entities, the procedure provided for in the preceding paragraph will be set before the respective Secretariat of Finance or who will do its own times.

Therefore, the need to analyze the fiscal impact of any bill, ordinance or agreement and to make it compatible with the Medium Term Fiscal Framework that is developed by the National Government_[27]is established.

4.2.2. In the process of constitutionality where a statutory law was reviewed_[28] the Attorney General of the Nation when issuing his concept stated that the requirement established by the article 7or Act 819 of 2003 and for such reason a violation of Constitutional Article 151 was evidenced. In this regard, the Court pointed out that it had not had the opportunity to make a substantive decision on the constitutionality of the rule in the case, but that in different sentences it had to refer to the issue.

In that judgment, a recount of the jurisprudential line_[29] was carried out with respect to the standard assessed here, these pronouncements were in essence in relation to presidential objections; the interest is transcribed by the Case-law development:

" The first sentence that dealt with this problem was the C-1113 of 2004_[30], referred to a bill approved by Congress, in which the National Government was authorized both "to incorporate within the General Budget of the Nation and/or to promote through the national system of co-financing necessary appropriations" to be able to execute certain works in the Municipality of Soledad, as to adopt the necessary measures for that the Ministry of Culture could make the necessary investments to restore a National Monument. The project was objected to by the President of the Republic, for reasons of unconstitutionality. The President argued, among other things, that in the course of the procedure, the provisions of Article 7or of Law 819 of 2003 had not been complied with.

In that judgment the Court expressed about the provisions contained in the aforementioned article 7or Law 789 of 2003:

" Now, given that in accordance with these provisions (i) the tax impact of any bill that orders expenditure must be made explicit and must be compatible with the Medium Term Fiscal Framework, (ii) that for these purposes, Specifically, the tax costs of the initiative and the source of additional income generated for the financing of this cost, taking into account the aforementioned fiscal framework, are expressly included in the explanatory statement and in the respective processing papers. Medium Term (iii) that these requirements are contained in a standard of organic nature (iv) that the Sub-examined articles have for object the authorization of an expense, it is clear to the Court that in the procedure of the bill of law in which the referred articles are contained has due in principle to be met with the requirements mentioned ".

However, he continued to note that the bill and the papers for the two debates in the House of Representatives had been submitted before the date of the enactment of the law, on July 9, 2003, which is why " I could require compliance with a requirement set out in a rule that entered into force at a date after the submission and publication of the relevant texts ".

He also stated that the requirements set out in Article 7or the Law were not applicable to papers filed in the Senate of the Republic, even though they were after the entry into force of the law. The Law, as for those moments " had not been issued by the National Government the Fiscal Framework of Medium Term demanded of the Government by article 1or Law 819 of 2003 and that according to the article 7or the same law should serve as a reference for the tax impact to be made on the explanatory statement and on the respective processing papers of the projects that order the expenditure.

" (...)

" In effect, the possibility of complying with the requirement stated in article 7or Law 819 of 2003 assumed the existence of the Medium Term Fiscal Framework, established as a necessary reference for the analysis the tax impact of the rules objected by the government, but because this was not the case, it may be considered that the Congress of the Republic did not know that article 7or in the process of the project in which it was contain the objectionable rules.

" This only consideration is sufficient to conclude that the objection made is unfounded without the need to analyze the other arguments put forward by the Congress of the Republic to challenge the objection raised in this case. meaning.

" In that order of ideas, the objection raised against Articles 4 and 5 sub-examination for the alleged infringement of Article 7or Law 819 of 2003 must be considered unfounded.

28. The previous position was endorsed in the C-500 2005 statement_[31], which verse on the presidential objections filed against a bill passed in Congress. Republic, in which it was established that the National Government "will be able to include within the General Budget of the Nation, the budget items to participate in the execution" of certain works in the municipality of Nocaima, Cundinamarca. Among the objections raised by the President in his objection to the unconstitutionality of the bill was that he had been approved without complying with the conditions laid down in Article 7or the Law 819 of 2003. The Court found the objection unfounded. In his providence he warned that in this case the same situation was presented that had been analyzed in Judgment C-1113 of 2004, since the procedure in the House of Representatives had been dispensed before the promulgation. of Law 819, and in the period during which the project in the Senate of the Republic was not yet approved a Fiscal Framework of the Medium-Term.

29. Subsequently, in the C-729 2005 Sentences_[32], C-072 of 2006_[33] and C-929 of 2006_[34] the requirements were determined Article 7or Law 819 were not applicable to the projects that the President of the Republic objected to on those occasions, as for the time when the bills were introduced The Fiscal Framework of the Medium Term had not been dictated. In this regard, it was stated in Judgment C-929 2006 that " the constitutional case law has stated that it is taken into account that the Fiscal Framework of the Medium Term should serve as a reference for the analysis of the fiscal impact that must be carried out in the explanatory statement and in the papers of a bill that orders expenditure or grants a tax benefit, if that fiscal framework has not been issued when the legislative procedure is initiated, may be required of the respective bill "_[35].

30. In two other sentences, the Court has dismissed with different arguments the high presidential objections against bills approved by the Congress of the Republic, due to the lack of knowledge of the article 7or Law 819 of 2003.

So it happened in the 2005 C-874 Statement_[36]. In that providence the Court analyzed the objections raised by the President against several rules of an approved bill by Congress_[37], as soon as the requirements set out in Article 7or Law 819 would not have been met. The Court established that in June 2004, the National Government had presented to the Economic Commissions of the Congress the Medium Term Fiscal Framework, which indicated that the bill should have met the requirements established in the mentioned article 7or.

After analyzing the legislative file, the Court concluded that " in the legislative process of the proposed bill, if it was expressly included in the explanatory statement and in the papers of the bill, the fiscal cost of the bill initiative and the source of additional income generated for the financing of this cost, in compliance with the provisions of Article 7or Law 819 of 2003. "

He then dealt with the reproach presented about the fact that neither the Congress had requested the concept of the Minister of Finance nor the Minister had spoken about the bill. In this regard, he emphasized that the Congress of the Republic constituted an autonomous branch of the Public Power, that the Congress of the Republic also had an initiative for the expenditure and that the fact that the Ministry of Finance had not fulfilled its duty of present a concept about the project could not nullify the work of the Congress:

" Therefore, when by virtue of the law it is up to another Branch of the Public Power or one of its officials to carry out an act of its own, related to the processing of a bill, its non-compliance cannot be constituted in an irregularity affecting the processing of the same. In fact, an omission by a minister of the executive branch in the legislative debate of a bill cannot end by attributing to another branch of the public power, as is the case in this case, since, if this consequence is accepted, it would be to ignore the autonomy of the Congress in the exercise of its legislative function and under the principle of separation of powers and with respect to the democratic principle.

" Nor should it be forgotten, as recently recalled by this Court_38], that the initiative in public spending is the orbit of the Congress of the Republic and not only the National Government and the inclusion of spending in the The budget is a power granted to the National Government, so Congress cannot give it orders or duties in this regard. The above, among other factors, is to denote the importance of the democratic principle in the field of public spending.

" Observed the legislative background_[39] to the partially objected bill (even certification of the bill was requested by Congress_[40]), does not rest on the same the concept of the Minister of Finance and Credit Public. In this respect, this Court considers that this concept in effect constitutes a duty that rests in the head of the Minister, in the work of analysis of the tax impact of the norms that as indicated is not of exclusive competence of the Executive in (a) the right of initiative in public expenditure. However, the absence of such a concept cannot lead to the failure of the Congress ' initiative on public expenditure in order to safeguard the democratic principle to which this Court has referred. Indeed, the absence of such a concept in accordance with the legislative background to this issue, even if it is not very clear_[41], cannot imply the cessation or even less the non-approval of the draft law when This is due to the non-compliance by the same Government of the duty imposed by Article 7or Law 819, which is now objectified. The government's objections, which are not enough to be pointed out by the government's own Minister of Finance and Public_[42] are supported by the government's failure to act, which cannot serve as a basis for the subsequent objection. Therefore, this presidential objection is unfounded.

31. Then, in Statement C-856 of 2006_[43] presidential objections were analyzed for high unconstitutionality against various rules of the bill " by means of which dictates the Law of the Colombian Theatre, the National Theatre Fund is created and other provisions are dictated. "

Among the objections raised was that in the process of the project the requirements laid down in Article 7or Law 819 of 2003 were not met, even though the project contained a A series of rules that would include spending mandates for the National Government in support of theatrical activity.

In the judgment a separate from the providence C-072 of 1996was cited, in which it was stated that the general requirement laid down in article 7or Law 819 had three Important connotations: " First, which is required only for bills that order expenditure or grant tax benefits; second, that the same must be fulfilled at all times, that is, throughout the legislative process-both in the (ii) an explanation of the reasons, as in the papers, and, third, that the Fiscal Framework is a mandatory reference for the analysis of the tax impact of the bills. "

Based on the foregoing, the Court found that, in reality, almost all of the rules objected to by non-compliance with the requirements of Article 7or Law 819 did not order an expense, but rather generic allusions on State support for theatrical activities, which is why the conditions set out in that Article 7or:

" In the judgment of the Court, the grammatical analysis of the provisions outlined is not possible to infer the existence of mandatory mandates to the National Government for the execution of public expenditure. In contrast, the objects are restricted to making generic allusions to the state financial support to the theater and the performing arts, without constituting devices that restrict the competencies of the Executive in the conformation of the project of the budget law. From this perspective, it is clear that the decision on the incorporation of items intended to finance the objectives and targets set by the draft law continues to be subject to the constitutional and organic rules governing the Configuration of the budget law. Thus, it is not possible to state that the articles objected by the Government constitute the lack of knowledge of the balance between powers, which is proper to the budgetary process.

" Inclusive, it could be validly argued that the rules under censorship by the Executive are just the legislative development of articles 70 and 71 of the Political Charter, which imposes on the State the duties of promoting and promoting access to culture in all its forms; and creating incentives for the people and institutions that develop and promote the various cultural manifestations. Therefore, to the extent that the contested rules do not contain mandatory mandates to the government for the execution of public expenditure and, in the last, they reaffirm the state's objectives provided for by the Constituent Assembly, it is not feasible to affirm their contradiction with the organic rules in budgetary matters ".

At the same time, the Court found that a specific rule of the bill did constitute " a concrete limitation on the executive's competence to determine the draft budget law, provided for in the article 346 Higher ", since it ordered that" the budget item for funding of the Ministry of Culture's [theatre] concerted rooms be adjusted to a percentage of not less than the consumer price index. " For this reason, I consider that for the approval of that rule whether the procedure laid down in Article 7or Law 819 should have been complied with, which is why the presidential objection to that rule is was founded.

In this way, the Court concluded about this objection:

" (...) the Court has provided that the rules objected to by the Government because of the non-compliance with the provisions of Article 154 C.P. contain simple generic allusions on support financial to the theatrical and performing activities and to the people involved in this discipline. Rules of this nature, it was concluded, in nothing interfere with the executive powers for the definition of the content of the draft budget bill (article 346 C.P.), nor in the application of the organic provisions governing the budgetary activity (article 151 C.P. and Law 819/03).

" According to the above, it is not feasible to infer that the articles objected to in themselves, order public expenditure. The rules under review do not provide for specific reasons for compliance with the same specific purpose, but, with the exception of paragraph 3 of Article 4 of the draft law, have general duties of financing, whose budgetary materialisation must be subject to the organic rules on budget, including compatibility with the Medium-Term Fiscal Framework referred to in Article 1or of the Law 819/03. Consequently, the requirement referred to in Article 7or the Organic Law of the Budget is not enforceable in the case of the legislative procedure of the rules contained in the draft law examined, presidential objections on the particular are unfounded.

" As noted above, the foregoing considerations are not applicable in the case of paragraph 3 of Article 4 of the draft law subject to examination. In this particular event it is found that there is an order to the Executive for the adjustment, in a percentage equivalent to the CPI, of the annual budgets of the concert halls of the theater of the program of the Ministry of Culture; mandate that, According to the above, it constitutes an undue interference by the Congress in the executive's competence for the determination of the draft budget bill. In this sense, the presidential objection based on the violation of article 151 C.P., is founded for this specific rule and thus will have to be declared in the resolutive part of the present decision ".

32. As noted, in its first judgments on the application of the conditions set out in Article 7or Law 819 of 2003, the Court ruled that the provisions of the article were not yet to be enforceable. Congress of the Republic, since the National Government had not yet issued the medium-term fiscal framework. This is despite the fact that, in principle, the approval of articles authorizing public expenditure on projects objected to by the President should have been in accordance with the provisions of Article 7or.

Later, in Statement C-874 of 2005, the Court affirmed, on the basis of the principle of independence of the Public Power Ramas, that the failure of the Ministry of Finance of the obligations imposed on it by Article 7or Law 819 of 2003-in the sense of conceptualizing the fiscal impact of the project and its adequacy with the medium-term fiscal framework-does not affect the validity of a Bill that has been approved by the Congress of the Republic with the fulfillment of all formalities.

Finally, in Statement C-856 of 2006, the Court affirmed that the requirements set out in Article 7or Act 819 of 2003 are applicable only to bills that order spending or grant tax benefits. Based on this accuracy, he defined that most of the objections raised in this regard against the Colombian theater bill were unfounded, since the rules under attack did not constitute mandatory spending mandates for the government. National, but simple general allusions about the support that the State should give to theatrical activities, in such a way that the government was free to define the content of the draft budget bill.

33. Now, in the present case, the Court finds that since 2004 the government has been presenting the medium-term fiscal framework to the Congress for study and discussion._[44] For this reason, this time there is no room for it. argument that Article 7or Act 819 of 2003 does not apply to the draft law under study.

in this case, it cannot be said that the rules of the project that are analyzed-and in a very special way article 6o-do not oblige the National Government to include in the General Budget the estimated costs for the project. The creation of the direct and universal election of the representatives of Colombia to the Andean Parliament in the next elections for the Congress of the Republic, that is to say in the year 2010. In the terms of the Fiscal Framework of the Medium Term of the Year 2006, if the statutory bill being analyzed becomes law it would become a "law with a quantifiable tax cost", a cost that will be permanent, but in which it will be incurred by a periodicity of every four years.

34. However, the foregoing does not mean that the Court takes the position set forth in the concept of the Attorney General of the Nation about the fact that the bill under review is unconstitutional because it did not comply with the required procedures in the Article 7or Act 819 of 2003.

Article 7or Law 819 of 2003 requires that in any draft law, ordinance or agreement that orders expenditures or grants tax benefits, it is made explicit what its fiscal impact is and its compatibility is established. with the Medium Term Fiscal Framework that the National Government gives annually. For this purpose, it has to be stated that in the project's explanatory statements and in each of the papers for debate, the tax costs of the projects and the source of additional income to cover the aforementioned costs must be expressly included. In the same way, it states that during the process of the projects the Ministry of Finance must render a concept about the tax costs that have been estimated for each of the projects, as well as the source of income to cover them and on the compatibility of the project with the Medium Term Fiscal Framework.

Evidently, the rules contained in Article 7or Law 819 of 2003 constitute an important instrument for streamlining legislative activity, in order for it to be carried out with knowledge of cause of the fiscal costs generated by each of the laws passed by the Congress of the Republic. They also allow the laws to be enacted to be in harmony with the economic situation of the country and with the economic policy outlined by the authorities concerned. This certainly contributes to generating order in public finances, which has a positive impact on the country's macroeconomic stability.

In the same way, compliance with the requirements set out in that article 7or must have a favorable effect on the effective application of the laws, since the approval of the same Only after the foreseeable fiscal impact and the possibilities of financing it will occur. This indicates that the approval of the laws will not be accompanied by the permanent uncertainty about the possibility of fulfilling them or of developing the public policy in them. With this, the instruments contained in the article 7or analyzed can contribute to the overcoming of that existing tradition in the country-of such deleterious effects in the Social State of Law-that leads to approval laws without incorporating into the design the necessary elements-administrative, budgetary and technical-to ensure their effective implementation and to keep track of the obstacles that hinder their full, timely and full compliance.

Thus, the aforementioned article 7or Law 819 of 2003 stands as an important tool both to rationalize the legislative process and to promote the application and enforcement of the laws, as well as the as the effective implementation of public policies. But this does not mean that this article can be interpreted as constituting a barrier to Congress exercising its legislative function or a procedural burden that falls on the legislature exclusively.

35. Certainly, given the current conditions in the Congress of the Republic, to admit that Article 7or Law 819 of 2003 constitutes a requirement for processing, which creates an additional and exclusive burden In practice, the Congress in the formation of the bills means that the Congress will have a considerable capacity to legislate and to grant the Ministry of Finance a sort of veto power over the bills.

On the one hand, the requirements contained in the article assume that the congressmen-or the benches-have the knowledge and tools sufficient to estimate the tax costs of a legal initiative, to determine the source with which could be financed and to assess their projects against the Medium-Term Fiscal Framework. In reality, accepting that the conditions set out in Article 7or Law 819 of 2003 constitute a procedural requirement that it is incumbent upon you to comply only and exclusively to the Congress disproportionately reduces the capacity of legislative initiative that resides in the Congress of the Republic, with which the principle of separation of the Ramas of the Public Power is violated, in so far as the autonomy of the Legislative is seriously injured.

Precisely, the almost insurmountable obstacles that would be generated for the legislative activity of the Congress of the Republic would lead to the granting of a form of veto power to the Finance Minister on the bills in Parliament. The Ministry of Finance has the necessary elements to be able to make estimates of the tax costs, to establish where the necessary resources can arise to assume the costs of a project and to determine the compatibility of the projects with the Medium Term Fiscal Framework. He would have to go to the congressmen or the benches who want to present a bill that involves spending. In this way, the Ministry would decide which requests it serves and the order of priority to do so. With this, he would acquire the power to determine the legislative agenda, in the sense of the autonomy of the Congress.

Cambio] But, in addition, the Ministry could decide not to intervene in the process of a bill that would create fiscal impact or simply disregard the project's process. This could lead to the project being approved without having listened to the position of the Ministry and without knowing in a certain way whether the project is in line with the macroeconomic requirements set out in the Fiscal Framework of the Medium Term. In fact, this situation has already been presented in the case analyzed in the Judgment C-874 of 2005 -from back-and the President of the Republic objected to the project as soon as the Ministry of Hacienda had not conceptualized about the legal initiative. However, as was recalled, the Court stated that the Ministry of Finance's omission did not affect the validity of the legislative process.

36. For all of the above, the Court considers that the first three points of Article 7or of Law 819 of 2003 should be understood as parameters of rationality of the legislative activity, and as a burden to it initially to the Ministry of Finance, once the Congress has valued, with the information and the tools it has at its disposal, the tax incidents of a certain bill. This means that they are instruments to improve legislative work.

In other words, the aforementioned article must be interpreted as meaning that its purpose is to obtain that the laws which are dictated take into account the macroeconomic realities, but without creating insurmountable barriers in the exercise of the legislative function and create a legislative veto power in the head of the Finance Minister. And in that process of legislative rationality the main burden rests with the Ministry of Finance, which is the one that has the data, the officials ' teams, and the economic expertise. Therefore, in the event that the congressmen process a bill incorporating erroneous estimates on the fiscal impact, on how to deal with these new expenses or on the compatibility of the project with the Medium Term Fiscal Framework, It is up to the Finance Minister to intervene in the legislative process to illustrate to the Congress about the economic consequences of the project. And the Congress will have to receive and value the concept issued by the Ministry. However, the burden of demonstrating and convincing the congressmen about the incompatibility of a certain project with the Medium Term Fiscal Framework falls on the Minister of Finance.

On the other hand, it is necessary to reiterate that if the Ministry of Finance does not participate in the course of the project during its formation in the Congress of the Republic, it may well mean that the legislative process is flawed for not having taken into account the conditions set out in Article 7or Law 819 of 2003. Since the main burden in presenting the tax consequences of the projects is the Ministry of Finance, the Ministry of Finance's omission to inform the congressmen about the problems presented by the project does not affect the validity of the legislative process or the relevant law. "

4.2.3. From the above they can be extracted as general conclusions:

(i) The requirements set out in Article 7or Law 819 of 2003 cannot be enforced in respect of bills that had begun their processing prior to the issuance of the Act 819 from 2003.

(ii) Until the government has issued the Medium Term Fiscal Framework, which is required by Article 1or Law 819 of 2003, the requirements set out in Article 7or in different bills that set public expense.

(iii) The Congress of the Republic constitutes an autonomous branch of the Public Power, so it also has an initiative for the expenditure and the fact that the Ministry of Finance and Public Credit does not fulfill its duty to present the concept that treats article 7or Act 819 of 2003 on the bill to be studied; it cannot override the work of Congress.

(iv) The general requirement set out in Article 7or Act 819 has three important connotations: " First, which is enforceable only for bills that order or grant benefits Second, that it must be complied with at all times, that is, throughout the legislative process-both in the explanatory statement and in the papers-and, third, that the Fiscal Framework is a binding reference for the analysis of the tax impact of the bills ".

(v) The rules contained in Article 7or Law 819 of 2003 constitute an important instrument for streamlining legislative activity, in order for it to be carried out with knowledge of the fiscal costs generated by each of the laws passed by the Congress of the Republic. They also allow the laws to be enacted to be in harmony with the economic situation of the country and with the economic policy outlined by the authorities concerned. This certainly contributes to generating order in public finances, which has a positive impact on the country's macroeconomic stability.

(vi) Compliance with the requirements set out in that article 7or having a favorable impact on the effective application of the laws, as the approval of the laws will only occur after the foreseeable fiscal impact and the possibilities to finance it. But this does not mean that this article can be interpreted as constituting a barrier to Congress exercising its legislative function or a procedural burden that falls on the legislature exclusively.

(vii) Admit that Article 7or Act 819 of 2003 constitutes a procedural requirement, which creates an additional and exclusive burden on the Congress in the formation of the bills, means, in the practice, considerably fencing the power of Congress to legislate and grant the Ministry of Finance a sort of veto power over the bills.

(viii) The Ministry of Finance has the necessary elements to be able to make estimates of the tax costs, to establish where the necessary resources can arise to assume the costs of a project and to determine the compatibility of the projects with the Medium Term Fiscal Framework.

(ix) This Article should be interpreted as meaning that it is intended to ensure that the laws which are dictated take account of macroeconomic realities, but without creating insurmountable barriers in the exercise of the legislative function or creating a legislative veto power in the head of the Finance Minister. And in that process of legislative rationality the main burden rests with the Ministry of Finance, which is the one that has the data, the officials ' teams, and the economic expertise. Therefore, in the event that the congressmen process a bill incorporating erroneous estimates on the fiscal impact, on how to deal with these new expenses or on the compatibility of the project with the Medium Term Fiscal Framework, It is up to the Finance Minister to intervene in the legislative process to illustrate to the Congress about the economic consequences of the project. And the Congress will have to receive and value the concept issued by the Ministry. However, the burden of demonstrating and convincing the congressmen about the incompatibility of a certain project with the Medium Term Fiscal Framework falls on the Minister of Finance.

(x) The main burden in the presentation of the tax consequences of the projects resides in the Ministry of Finance, the omission of the Ministry in informing the congressmen about the problems presented by the project does not affect the validity of the legislative process or the relevant law.

5. Examination of the Presidential objection

5.1. The National Government objected to the unconstitutional Bill 280/08 House, 178/08 Senate, "for which the victims of the crime of forced-appearance are paid and measures are dictated for their location and identification" for the basis of Article 7or of Law 819 of 2003, the Ministry of Finance and Public Credit, conceptualized_[45] in a negative way the mentioned project for being decretando a public expenditure.

5.2. In this order of ideas, and based on the arguments (considerations 4 and 5), this Court will declare the presidential objection unfounded for the following reasons:

5.2.1. In fact, article 7or Law 819 of 2003 integrates the organic rules in matters of budget, responsibility and fiscal transparency, and consequently it is a development of what is indicated by the article 151 constitutional. Thus, such normative content is part of the constitutionality block (supra 4.1) and is then constituted as a complementary parameter that facilitates constitutional control.

5.2.2. Notwithstanding the foregoing, the case law of this Court has relativized the normative content here studied for the purpose of not becoming an obstacle -unconstitutional-to the actual faculty of the Congress of the Republic of decree public.

5.2.3. In the present case and first of all, the National Government inauspicious (article 7or Law 819 of 2003) but in a generic way, the draft law of the reference. This Court finds that the project under study at present orders an expense but makes a series of demands on the State to carry out activities aimed at the location and full identification of the victims of the crime. forcible disappearance, in order to be provided assistance to the relatives of the same during the process of delivery of bodies and exhumed remains and to pay homage to them. This Court has consistently ruled on the principle of the legality of public spending_[46]. It is then that the public spending bill has both the Congress of the Republic and the National Government. Thus, Congress has the initiative to introduce bills that will decrease spending, but its inclusion in the draft budget is a power granted to the government_[47]. Therefore, Congress may not give you orders or establish a permanent mandate, in order to ensure that certain expenditure is included in the budget.

Thus, there is no mandatory mandate for the National Government to carry out public spending within the project. Therefore, the bill does not mandate a public expense but authorizes it and consequently does not violate the Constitution or the organic law of the budget. What the project does is to demand a series of state conducts-in order to be in line with the international order-without any considerations that restrict the executive's powers in shaping the project. Budget law. However, the functional duty of the creation of a Genetic Bank, established in the draft law, is not an imperative or an order of expenditure for the government, but an authorization for the government to determine on the basis of its powers. budget items that are in the case.

The bill censured by the government, clearly states in its article 15_[48] that the National Government may allocate the general budget of the nation, the resources necessary for the implementation of the provisions contained in this law. A provision that leaves the executive's budgetary powers to the exception of the executive to include the budget items that tend to the development of the bill, without having to carry out an imperative mandate for the execution of an expenditure public.

It should be borne in mind that the requirement of the organic standard_[49] is applied to those bills that order a public expense or grant tax benefits, a situation that is not present in the objectionable rules.

5.2.4. Secondly, it could be stated that the norms that are the object of the presidential objection are the development of the Colombian State's obligations in the field of human rights, the fulfillment of higher provisions such as the articles of the 12_[50] and 93_[51] and the purpose of complying with the right to justice, the right to truth and the right to reparation. Therefore, by not containing the rules objected to an imperative mandate to the government for the execution of a public expenditure, but in the last they are reaffirming constitutional normative contents and seeking to achieve goals established by the It is not feasible to state its contradiction with the organic standard in budgetary matters (article 7or Law 819 of 2003).

5.2.5. Third, according to the constitutional case law, the government concept of the article 7or of Law 819 of 2003 does not constitute a requirement for the validity of the legislative procedure, and cannot constitute an additional burden on the Congress at the time of the formation of a bill. The above, it would be to grant the government a veto power over the bills. Hence, that the constitutional interpretation of such a rule implies that the Congress receive and value the concept issued by the Ministry; however, the burden of demonstrating and convincing the congressmen about the incompatibility of a certain project with the Medium Term Fiscal Framework falls on the Minister of Finance.

III. DECISION

On the merits of the above, the Plena Chamber of the Constitutional Court, on behalf of the people and by mandate of the Constitution,

RESOLVES:

First. Declare UNFOUNDED the objection raised by the National Government against Bill 280/08 House, 178/08 Senate, "for which the victims of the crime of enforced disappearance are paid tribute and are given measures for their location and identification". As a result, your EXEQUIBENTO is declared in relation to the charges of the presidential objection filed.

Notify, copy, contact the President of the Republic and the President of the Congress, post and comply.

Mauricio González Cuervo, President; Juan Carlos Henao Pérez, Gabriel Eduardo Mendoza Martelo, Jorge Ivan Palacio Palacio, Nilson Pinilla Pinilla, Jorge Ignacio Pretelt Chaljub, Maria Victoria Calle Correa, Humberto Antonio Sierra Porto, Luis Ernesto Vargas Silva,

Magistrates.

Martha Victoria Sachica Mendez,

General Secretariat.

C-statement-238/10.

* * *

1 Office of 26-11-2010, received at the General Secretariat of the Constitutional Court on 4-12-09.

2 " Inconstitutionality and inconvenience of the project. (a) unconstitutionality. In accordance with the provisions of Article 7or Law 819 of 2003, the Ministry of Finance and Public Credit, in the third and fourth debate of the bill, was allowed to conceptualize it negatively. This article states: " The Ministry of Finance and Public Credit, at any time during the respective procedure in the Congress of the Republic, shall render its concept in the light of the consistency of the provisions of the previous paragraph. In no case will this concept be in breach of the Medium Term Fiscal Framework. This report will be published in the Congress Gazette... " It should be noted that the Law 819 of 2003 has the character of organic law, therefore, it is of greater hierarchy than the ordinary laws, as is the bill introduced for presidential sanction. This project is decreasing public spending and does not meet the requirements of the aforementioned Law 819 of 2003; to the point that the Ministry of Finance and Public Credit conceptualized unfavorable for going against the framework Medium-term fiscal. Therefore, once the medium-term fiscal framework was issued, the Court began to clarify the scope of the obligations set out above. First, it established that since the medium-term fiscal framework had already been issued, the bill should comply with the parameters set out in Article 7or. And he said, later, that since the first time the medium-term fiscal framework was presented, all the bills have a reference to make the analysis of fiscal impact. Therefore, since the issuance of the medium-term fiscal framework for the first time, all tax impact initiatives, without exception, must comply with the provisions of Article 7or Law 819 of 2003. The Court therefore understands that Article 7or Law 819 of 2003, is intended to ensure that legislative activity is developed in accordance with the macroeconomic and fiscal context of the nation. This allows the resources to be oriented in a sustainable scheme in the medium term, but it also has a second derived benefit that consists in eliminating from the legislative activity its mere potentiality, in order to advance the issue of laws that do not are only disjointed spending pressures within the planning and budget dynamics, but to the extent that they are consistent with the medium-term fiscal framework has a greater vocation to be implemented. Thus, legislative rationality not only contributes to a good management of public resources, but also gives legislative activity better possibilities to become a real element of the transformation of society. (b) inconvenience. (...) ". Folio 70 and 71 cuad. Ppl.

3 Item 7or. Analysis of the tax impact of the rules. At all times, the tax impact of any bill, ordinance, or agreement, which mandates spending or grants tax benefits, must be made explicit and must be compatible with the Medium Term Fiscal Framework.

For these purposes, the tax costs of the initiative and the source of additional income generated for the financing of this cost must be expressly included in the explanatory statement and in the respective processing papers.

The Ministry of Finance and Public Credit, at any time during the respective procedure in the Congress of the Republic, will have to render its concept in the face of the consistency of the provisions of the previous paragraph. In no case will this concept be in the way of the Medium-Term Fiscal Framework. This report will be published in the Congress Gazette.

The government's bills of initiative, which will raise additional spending or a reduction in revenue, will have to contain the corresponding substitute source for decreased spending or income increases, which will have to be analyzed and approved by the Ministry of Finance and Public Credit.

In the territorial entities, the procedure provided for in the preceding paragraph will be set before the respective Secretariat of Finance or who will do its own times.

4 Integrated by Senator Alfonso Valdivieso Sarmiento and Representative to the Chamber Guillermo Rivera Florez.

5 In different constitutionality processes carried out in this Corporation, it has been accepted-whether as an intervention or as amicus curiae-the participation of both foreign citizens and international. (Among others, C-818 , 2004, C-1299 , 2005, C-355 , 2006, C-370 , 2006, C-575 2006, C-075 , 2007, C-278 of 2007, C-030 of 2008, C-336 of 2008, C-029 of 2009, C-070 of 2009 and C-417 of 2009).

6 Concept number 4881 received at the Constitutional Court on December 15, 2009.

7 See among other Sentences C-268 of 1995 M.P. Vladimiro Naranjo Mesa, C-380 of 1995 M.P. Vladimiro Naranjo Mesa, C-292 of 1996 M.P. Julio Cesar Ortiz Gutierrez, C-510 of 1996 M.P. Vladimiro Naranjo Mesa, and C-028 of 1997 M.P. Alejandro Martínez Caballero, C-063 of 2002 and C-068 2004 M.P. Jaime Araujo Renteria, C-433 2004 M.P. Jaime Córdoba Trivino, C-856 , 2006 M.P. Jaime Córdoba Trivino, C-1040 , 2007 M.P. Marco Gerardo Monroy Cabra, C-315 2008 M.P. Jaime Córdoba Trivino.

8 Folio 70 cuad. Ppl.

mediation commission was formed by Senator Alfonso Valdivieso Sarmiento and Representative Guillermo Rivera Florez. Folio 3 to 15 cuad. Ppal.

10 Folios 3 to 15 and 17 to 29 cuad. Ppal.

11 Folio 2 to 5 cuad. 2 tests.

12 " (...) If Mr. President, the projects to discuss and vote at the next Senate plenary session are as follows: Bills with objections report. -Bill of law number 178 of 2008 Senate, 280 of 2008 Chamber, for which we pay tribute to the victims of the crime of enforced disappearance and they dictate measures for their location and identification. (...) "" (...) Being 7:10 p. Mr President, the Presidency is meeting and convening for the day on Tuesday 17 November 2009 at 2:00 p. m. " Folios 33 and 37 cuad. 2 tests.

13 Folio 33 cuad. 2 of tests.

14 Information certified by the Secretary General of the Senate of the Republic, a folio 2 of the case. Ppal. It also reports that the report is being published in the Congress Gazette. Folio 1 cuad. 2 tests.

15 " The projects are announced for next Tuesday, September 29. Report of objections. (...) Bill of Law No. 280 of 2008 Chamber, 178 of 2008 Senate, for which the victims of the crime of enforced disappearance are honored and measures are dictated for their location and identification. (...) "" (...) The session is closed and is called for next Tuesday, September 29 at three in the afternoon. "

16 Folio 429 cuad. 1 test.

17 Folio 454 cuad. 1 test.

18 Article 160. Between the first and the second debate must be over a period of not less than eight days, and between the approval of the project in one of the chambers and the initiation of the debate in the other, at least fifteen days must elapse.

During the second debate each chamber will be able to introduce to the project the modifications, additions and deletions that it deems necessary.

In the report to the full House for a second debate, the rapporteur will have to record the totality of the proposals that were considered by the committee and the reasons for their rejection.

Any bill or legislative act must have a report of presentation in the respective commission responsible for dealing with it, and the corresponding course must be given to it.

INC. Added. A.L. 1/2003, article 8or. No bill will be put to a vote in session other than that previously announced. The notice that a project will be put to the vote will be given by the chair of each Chamber or committee in session other than the one in which the vote will take place.

19 See among others the C-774 Sentences of 2001, C-200 of 2002, SU-058 of 2003, C-985 of 2006, C-155 of 2007, C-750 of 2008, C-988 of 2004, C-582/99, C-191/98 , and C-358/97.

20 Only control parameters are those international treaties and conventions that recognize human rights and prohibit their limitation on states of exception.

21 C-774 of 2001.

22 Regarding the integrative and interpretative function of the constitutionality block, the C-750 Statement of 2008 can be observed.

23 C-774 of 2001.

24 C-277 2007.

25 C-228 2009.

26 C-228 of 2009.

27 " (...) is made a structural analysis of the evolution, perspectives and goals of public finances, in which the analysis of short-term fiscal results with other fundamental elements of judgment are complemented to evaluate the fiscal sustainability. In the first instance, the restrictions of fiscal policy are assessed within an interim perspective. In this framework, the basic parameters of performance of the economy in the long term are established and the requirements of primary surpluses necessary to have a debt trajectory that guarantee the solvency of the public sector are raised. (...) In the case of the variables of the macroeconomic context, a framework is presented that is consistent with the capacity for growth of the economy in the long term and with the investment needs that allow to sustain this growth. In the case of fiscal variables, it is a question of describing the goals needed to achieve the objectives of debt sustainability. In this sense, this fiscal framework makes no particular reference to important fiscal reforms in the medium term, but is intended to serve as a benchmark for evaluating the consistency of fiscal, economic and structural policies, with the medium-term requirements.

Once the goals consistent with the long-term sustainability of the public accounts are determined, the effect that on this desired path would have factors that could be exogenous to the fiscal policy but that could affect the sustainability. In this sense, the effect of the main macroeconomic variables on the public debt path described above is evaluated. Likewise, the Medium Term Fiscal Framework includes estimates of the effect that government decisions and activities have on fiscal dynamics that are usually not included within traditional indicators. It is the case of the analysis of the tax cost of the laws issued in the previous period, the quantification of exemptions, deductions and tax rebates and the analysis of the quasi-fiscal activities of the public sector. (...) ". Concept extracted from the medium-term fiscal framework of 2004, carried out by the Ministry of Finance and Public Credit, www.cooperacioninternacional.com/modules.php?name...d. The Medium Term Fiscal Framework 2009, Composite of the macroeconomic balance 2008 and outlook for 2009, fiscal balance 2008 and outlook 2009, quasi-fiscal activities, main tax benefits in income tax and value added tax (VAT)-year taxable 2008, cost of the laws sanctioned in 2007, non-explicit and contingent debts, Multi-annual macroeconomic programme; fiscal strategy, financial plan 2010, can be consulted on page http://www.minhacienda.gov.co/MinHacienda/haciendapublica/politicafiscal/informacionfiscal/marcofiscalmedianoplazo. Medium Term is valued by the Congress of the Republic to dictate the law of the budget. Law 819 of 2003. Article 1or. MEDIUM-TERM FISCAL FRAMEWORK. Before June 15 of each fiscal term, the National Government, will present to the Economic Commissions of the Senate and the House of Representatives, a Medium Term Fiscal Framework, which will be studied and discussed with priority during the first debate of the Annual Budget Law.

28 Constitutional Review of the Statue Bill number 34/05 Senate and 207/05 House, " for which article 227 of the Political Constitution is developed, with relationship to the direct election of Andean parliamentarians. " Judgment C-502 of 2007.

29 Statement C-502 2007 numeral 27 and ss.

30 M.P. Alvaro Tafur Galvis. The presidential objection was filed against Bill No. 247 of 2003 Senate and number 117 of 2002 Chamber, " for which the Nation pays homage to the Municipality of Soledad on the occasion of the 405 years of having founded the first Human settlement in its territory, the virtues of its inhabitants are exalted and the investment of works of social interest is authorized in its homage ".

31 M.P. Humberto Antonio Sierra Porto. With the exception of his vote, the Magistrate Jaime Araujo Renteria, because he considered that during the process of the project, the constitutional requirement to announce previously, and in a different session, the debate and the vote on the bill were not met. The object of the draft was the 2003 Bill 249-Senate of the Republic-, 129 of 2003-House of Representatives-" by means of which the Nation is associated with the celebration of the four hundred years of the foundation of the municipality of Nocaima, in the department of Cundinamarca and other provisions are issued. '

32 M.P. Alfredo Beltran Sierra. Magistrate Jaime Araujo Renteria clarified his vote. The project object of reproach was the Bill number 057 of 2003 Camara, 061 of 2004 Senate, " by means of which the Nation is associated to the celebration of the hundred and fifty years of the foundation of the municipality of Toledo in the Department of Antioquia and other provisions are dictated ". In the project, the National Government was authorized to include within the national budget the necessary items to participate in the performance of various works in the municipality.

33 M.P. Jaime Cordoba Trivino. The draft bill was the bill number 239/05 Senate, 165/03 House, " by which the family nucleus of the community mothers is linked to the general system of social security in health and other provisions ". The project was objected to as it granted tax benefits by reducing the contribution of community mothers to the Social Security System in Health from 8 to 4% of the sums they receive for the benefit of the Welfare Institute. Family.

34 M.P. Rodrigo Escobar Gil. The project objected was Bill 172/04 Senate, 162/03 Chamber, " by means of which budget appropriations are authorized for the execution of works in the Municipality of Caicedonia, Department of the Valley of the Cauca, on the occasion of the linking of the Nation and the Congress of the Republic to the first centenary of its foundation ". In the project, the National Government was authorized to include within the General Budget of the Nation the necessary budget appropriations to be linked to the commemoration of the hundred years of the municipality of Caicedonia and for the execution of different infrastructure works. The cost of the works was quantified in the project, but the source of additional income was not identified to cover them or the compatibility of the expenses with the medium-term fiscal framework was analyzed.

35 2006 C-072 statement

36 M.P. Clara Ines Vargas Hernandez.

37 The objections were filed against different rules of Bill 209 of 2004 accumulated to 213 of 2004-Senate of the Republic-and number 161 of 2004-House of Representatives- " for which it is partially amended Law 76 of 1993 and other provisions are dictated ". In the rules it was established that in the consular offices that a population of Colombians superior to 10,000 people should be hired specialised professionals to provide guidance and legal and/or social assistance. They also provided that the aforementioned professionals could also be hired in consular offices to attend to a smaller population, if the circumstances required.

38 C-729 , 2005. M.P. Alfredo Beltran Sierra.

39 Legislative file sent by the President of the Senate of the Republic. On August 8, 2005, the Office of the Chief Justice of the Court of Justice ordered that the Senate and the Chamber of Deputies send the relevant documentation and certify that the article will be complied with. href="ley_0819_2003.html#7"> 7or Act 819 of 2003 and if it was supported by the Government. On August 11, 2005, the Office of the Substantive Magistrate ordered the practice of judicial inspection in order to obtain the missing evidence.

40 The information given by the Secretaries General of Congress did not indicate anything in particular about whether the Minister of Finance and Public Credit conceptualized in compliance with article 7or Law 819 of 2003.

41 At the Congress Gazette number 505 of 8 August 2005, where it is pointed out by the House in relation to the report on the Commission of Conciliation to Presidential Objections that " We Leave see, that we would be surprised to see why the government objections that make a project whose normative contents were accepted by the same government during the process itself and the circumstances that the same Ministry of Finance participated in this, the violation of the href="policy_constitution_1991_pr004.html#150"> 150, ordinal 9 in harmony with the 154 of the Constitution; ... ".

42 Exposes the presidential objection signed by the Minister of Finance and Public Credit that " In the bill's file there is no evidence that any concept has been requested from the Ministry of Finance and Public Credit, nor that this entity has acted in this respect.

43 M.P. Jaime Córdoba Trivino.

44 It is important to note that the first paragraph of article 1or of Law 819 of 2003 states: "Article 1or. Medium-term Fiscal Framework. Before June 15, the National Government will present to the Economic Commissions of the Senate and the House of Representatives, a Medium Term Fiscal Framework, which will be studied and discussed with priority during the First debate of the Annual Budget Law ... ". The first Medium Term Fiscal Framework was presented by the government on June 11, 2004 (Congress Gazette 399 of August 2, 2004). The Fiscal Framework for the Medium Term of 2006 is currently in force. (See www.minhacienda.gov.co).

45 UJ-302 Radication of 2009, filed with the President of the Senate of the Republic on March 25, 2009. Folios 175 and 176 cuad. Ppal.

46 Cfr. C-324 , 1997, C-325 , 1997, C-685/96, C-1997/01, C-859/01, C-442/01, C- 1065/01, C-1174 from 2001, C-399 from 2003, C-883 from 2007, C-290 from 2009; among others.

47 Decree 111 of 1996. "For which Law 38 of 1989, Law 179 of 1994 and the 225 Act of 1995 that make up the organic statute of the budget are compiled." THE PRESIDENT OF THE REPUBLIC OF COLOMBIA (...) Article 37. The Ministry of Finance and Public Credit-Directorate General of the National Budget in the bill will include the related investment projects in the annual operating plan, following the priorities established by the National Department. Planning, in concert with the offices of planning of the organs until the concurrence of the resources available annually for the same.

Article 38. Only appropriate appropriations may be included in the expenditure budget:

a) To judicially recognized credits;

b) To expenses decreed under the law;

(c) Those intended to comply with economic and social development plans and programs and those of public works covered by Articles 339 and 341 of the Political Constitution, which were approved by the National Congress, and

d) To the laws organized by the Judicial Branch, the Legislative Branch, the Prosecutor General's Office, the Attorney General's Office, the Ombudsman's Office, the Comptroller General of the Republic, the National Registry of the Civil State that includes the National Electoral Council, the ministries, the administrative departments, the public establishments, and the National Police, which constitute a title to include in the budget items for operating expenses, investment, and public debt service.

Item 39. The expenses authorized by pre-existing laws to the presentation of the annual draft of the general budget of the Nation, will be incorporated to it, according to the availability of resources, and the priorities of the government, if they correspond to functions of national level bodies and are consistent with the national investment plan, and also the appropriations referred to in the single paragraph of article 21 of Law 60 of 1993.

The bills through which operating expenses will be enacted can only be presented, dictated or reformed on the initiative of the government through the Minister of Finance and Public Credit and the Minister of the Industry, in a way that joint.

Item 40. The fiscal decisions to be taken by the National Government are the exclusive competence of the Ministry of Finance and Public Credit. For the purposes set out in article 115 of the Political Constitution, the Ministry of Finance and Public Credit, in tax matters, will have to act as a party. of the National Government.

Any disposition to the contrary will be repealed. (...) ".

48 Article 15. The National Government, in consultation with the National Commission for the Search for De-saged Persons, shall regulate this law and within six (6) months of its entry into force.

The National Government may allocate the General Budget of the Nation, the resources necessary for compliance with the provisions contained in this Law.

49 Article 7or. ANALYSIS OF THE TAX IMPACT OF THE RULES. At all times, the tax impact of any bill, ordinance, or agreement, which mandates spending or grants tax benefits, must be made explicit and must be compatible with the Medium Term Fiscal Framework. (...)

50 Article 12. No one will be subjected to enforced disappearance, torture or cruel, inhuman or degrading treatment or punishment.

51 Article 93. The international treaties and conventions ratified by the Congress, which recognize human rights and prohibit their limitation in the states of exception, prevail in the internal order. The rights and duties enshrined in this Charter will be interpreted in accordance with international human rights treaties ratified by Colombia (...)