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1695 OF 2013
(December 17)
Official Journal No. 49.007 of 17 December 2013
CONGRESS OF THE REPUBLIC
By means of which Article 334 of the Political Constitution is developed and other provisions are dictated.
THE CONGRESS OF THE REPUBLIC
DECRETA:
ARTICLE 1o. TAX IMPACT INCIDENT. Pursuant to the article 334 of the Political Constitution, the Attorney General of the Nation or one of the Government Ministers, once The sentence or the cars that are proposed after the same, by any of the maximum judicial corporations, may request the opening of an Incident of Fiscal Impact, whose processing will be mandatory.
In any case, the Minister of Finance and Public Credit will be part of the process.
PARAGRAFO. Under no circumstances can fiscal sustainability be invoked to undermine rights, restrict their scope, or deny effective protection.
ARTICLE 2o. PROVENANCE. The incident of fiscal impact will proceed with respect to all the sentences or the cars that are proposed after the same, by the maximum judicial corporations, when the fiscal sustainability is altered, with independence from the position adopted within the process by any entity or body of a public nature, even if it has not participated in the process.
PARAGRAFO.
ARTICLE 3o. COMPETITION. Conocera of the incident of fiscal impact the Full Court of the Constitutional Court, the Full Court of the Supreme Court of Justice, the Administrative Board of the Administrative Council of the State Council or the Judicial Chamber Disciplinary of the Superior Council of the Judicature, of which the magistrate of the high corporation that presented the presentation of the sentence or of the cars that proffers after to the same one, on which the incident.
ARTICLE 4. PARTES. They will do part of the tax impact incident procedure:
1. The applicant for the tax impact incident, which may be the Attorney General of the Nation or one of the Ministers of Government.
2. The Minister of Finance and Public Credit.
3. The plaintiffs and defendants within the process that gave rise to the statement or to the cars that were subsequently filed with the same, on which the tax impact incident is requested.
ARTICLE 5o. PRESENTATION AND SUPPORT OF THE INCIDENT. The request for the opening of the incident of tax impact must be filed with the magistrate of the high corporation who presented the presentation of the sentence or order that was proposed after the same, within the execution term. Once reviewed that has been filed, the judge will grant the opening of the incident within five (5) business days following the request to open the incident.
The incident will be sustained within thirty (30) business days following the day it was granted, so that it decides the Plena Room of the Constitutional Court, the Full Court of the Supreme Court, the Chamber of the Contentious Administrative of the Council of State or the Disciplinary Tribunal of the Superior Council of the Judiciary, as appropriate.
Past thirty (30) business days without the incident being sustained, will be declared deserted.
ARTICLE 6o. CONTENT OF THE INCIDENT. The substantiation of the tax impact incident shall contain the following:
1. The possible consequences of providence on the sustainability of public finances.
2. The specific conditions that explain these consequences.
3. The concrete plans for the fulfillment of the sentence or the cars that will be proposed later to the same, that will assure the rights recognized in it, in a framework of fiscal sustainability.
PARAGRAFO. On the basis of the tax impact incident, it will be accompanied as an annex to the Ministry of Finance and Public Credit.
ARTICLE 7o. REJECTION OF THE INCIDENT. The Corporation will reject incident, by means of auto-susceptible replacement, and order the return of its attachments in the following cases:
1. When present outside the term provided for in this law.
2. When the incident has not been corrected within the legally established opportunity, the incident has not been corrected.
ARTICLE 8o. INADMISSION OF THE INCIDENT. An incident which does not meet the content indicated in this law, by means of a self-liable replacement, will be admitted, in which the elements requiring greater detail will be specified and punctually specified, the Corporation considers absent or the information it deems relevant, so that in the five (5) days following its notification, the applicant will contribute them.
ARTICLE 9o. ADMISSION OF THE INCIDENT. Once the incident has been filed and substantiated, the respective corporation will admit it, provided that it meets the requirements outlined in this law, by order that it will not have resources.
The car that supports the incident will have:
1. That the requester is notified by status.
2. To be notified by state to the Ministry of Finance and Public Credit.
3. Notify by state to the parties that were part of the process, on which the tax impact incident is requested to be opened.
4. To set the date for the tax impact hearing, which must be held within three (3) days of the per state notification of all parties.
The admission of the tax impact incident shall suspend the effects of the sentence or the cars that are subsequently proposed to it, until the respective Corporation decides if it proceeds to modulate, modify or defer its effects, except for a guardianship action.
ARTICLE 10. WITHDRAWAL OF THE INCIDENT. In accordance with paragraph 4 of Article 334 of the Political Constitution, the processing of the tax impact incident is mandatory. Reason why, once the car is notified that it admits the incident, it will not be able to desist from it.
ARTICLE 11. TAX IMPACT HEARING. During the tax impact hearing, the applicant will explain the consequences of the sentence or the order that was subsequently proposed to it, in the public finances and the concrete plan for its compliance. This hearing will involve the parties to the respective process, who will be able to present their position on the application contained in the incident.
The Minister of Finance and Public Credit will be required to participate in the hearing of this article, so the request for the opening of the tax impact incident has been filed by the Attorney General of the Nation or a Minister of Public Credit. Government other than Finance and Public Credit.
PARAGRAFO. The parties within the tax impact incident cannot stop attending the tax impact hearing.
ARTICLE 12. DECISION. In the ten (10) days following the conduct of the hearing referred to in article 11 of this Law, the Full Court of the Constitutional Court, the Full Court of the Supreme Court The Court of Justice, the Administrative Board of the Council of State or the Disciplinary Chamber of the High Council of the Judiciary, as appropriate, shall decide by a majority of its members whether to modulate, amend or defer the effects of the same, without being able to change the sense of the failure, in order to avoid serious alterations, of fiscal sustainability. Magistrates may in separate written clarify their vote or state the reasons for saving it.
ARTICLE 13. INSISTENCE RESOURCE. Against the providence that fails the tax impact incident will proceed with insistence that will suspend the effects of the failure.
The resource must be brought before the Corporation that fails the tax impact incident, in writing within three (3) days of the notice of the providence that fails the incident and shall contain the reasons that support.
ARTICLE 14. If the decision that resolves the tax impact incident is contrary to the party requesting its opening, the ruling in the terms determined by the High Judicial Corporation,
ARTICLE 15. INTERVENTION BY THE MINISTER OF FINANCE AND PUBLIC CREDIT. In order to avoid changes in fiscal sustainability, any of the maximum judicial corporations will be able, at any time in the process of legal action, to request the Minister of Finance and Public Credit, to know his opinion on the effects of the controversy on the sustainability of public finances. For such purposes, the Corporation will release the file of the respective process and other information it deems relevant.
The Corporation may additionally raise specific questions to the Minister of Finance and Public Credit in relation to specific issues of its competence.
In no case will the concept issued by the Minister of Finance and Public Credit be understood as the presentation of the incident of tax impact, nor will it be binding on the respective Corporation.
ARTICLE 16. In order to avoid alterations in the fiscal sustainability of the territorial entities, the judge at the time of proposing a sentence that condemns a municipality or department, must have in the fiscal capacity of the territorial entity to comply with the order. For this purpose, and in accordance with the conditions of Article 15 of this law that are applicable, any of the maximum judicial corporations may, during any stage of the process, request to the legal representative of the related territorial entity within the process, which issues a concept on the effects of eventual conviction on public finances.
Without prejudice to the foregoing, the Attorney General or Government Ministers may request the opening of the tax impact incident, if the fiscal sustainability of a municipality or department is altered when it is condemned. by any of the top judicial corporations.
ARTICLE 17. VALIDITY. This law governs from the date of its publication.
The President of the honorable Senate of the Republic,
JOHN FERNANDO CHRIST BUSTS.
The Secretary General of the honorable Senate of the Republic,
GREGORIO ELJACH PACHECO.
The President of the honorable House of Representatives,
HERNAN PENAGOS GIRALDO.
The Secretary General of the honorable House of Representatives,
JORGE HUMBERTO MANTILLA SERRANO.
COLOMBIA-NATIONAL GOVERNMENT
Publish and comply.
Dada en Bogotá, D. C., 17 December 2013.
JUAN MANUEL SANTOS CALDERÓN
The Minister of the Interior,
AURELIO IRAGORRI VALENCIA.
The Minister of Finance and Public Credit,
MAURICIO CÁRDENAS SANTAMARIA.
The Minister of Justice and Law,
ALFONSO GOMEZ MENDEZ.
