Is the Principle of Non-Retroactivity of the Tax Law Absolute? (Es Absoluto el Principio de Irretroactividad de la Ley Tributaria?) (Spanish)

Abstract

The author suggests the issue of retroactivity of law, in particularly in tax matters, which affects legal certainty, vital element in the decision making of investors and entrepreneurs to do business in Colombia, and the commitment of citizens to the state in payment of taxes. In this sense, the document is based on the provisions of the Constitution of Colombia, which prohibits an exhaustive manner the possibility of retroactivity of the law in tax matters. However, the Constitutional Court over the past year has interpreted this matter in a non-literal way, opening the door to standard retroactively in cases which law favors the taxpayer.

Note: Downloadable document is in Spanish.