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El Río Atrato Como Sujeto De Derechos: Implementación y Brechas De la Sentencia T-622 De 2016 En el Municipio De el Carmen De Atrato
(Universidad Santo Tomás, 2026-09-20) Cardona Correa, Jhon Sebastian; Cardona Grisales, Juan Sebastián; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000136451
Judgment T-622 of 2016 of the Constitutional Court of Colombia recognized the Atrato River, its basin and its tributaries as a subject of rights to protection, conservation, maintenance and restoration. This research assesses the level of implementation of the environmental orders of that ruling in the municipality of El Carmen de Atrato —the headwater territory where the river originates— during the 2016-2024 period, in order to identify the gaps between the judicial mandate and the actual institutional response. A qualitative case study with a descriptive-analytical scope was adopted; its central strategy was the filing of constitutional petitions (derechos de petición) before the agencies bearing obligations under the ruling (Social Prosperity Department, Ministry of Agriculture and Rural Development, Ministry of Mines and Energy, and CODECHOCÓ). Official responses were contrasted, through an analytical matrix, with the Fifth Order Action Plan (MinAmbiente, 2019) and Report XIII of the Office of the Inspector General of Colombia (2024). Findings reveal a partial, asymmetrical implementation lacking effective territorialization: agencies carried out actions under the productive and food-security dimension of the Seventh Order, whereas the orders that directly protect the river's ecosystemic integrity —decontamination, mercury remediation, restoration of the riverbed and reforestation— show no documented execution in the municipality. Four structural gaps were identified: institutional fragmentation, absence of municipality-level targets, systematic non-compliance with judicial deadlines, and the lack of biocultural indicators, all aggravated by the persistence of illegal mining. The study concludes with ten recommendations addressed to specific agencies to close these gaps.
Justicia Restaurativa y Tratamiento Penal Diferenciado de los Delitos que Ocasionan Daños Ambientales de Menor Entidad en Contextos Rurales en Colombia
(Universidad Santo Tomás, 2026-09-20) Salazar Torres, Manuel Leonardo; López Zamora, Sergio Andrés; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001511088; https://scholar.google.com/citations?hl=es&user=fKBJ70QAAAAJ; https://orcid.org/0000-0003-1350-6310
Restorative Justice and Differentiated Criminal Treatment for Offenses Causing Minor Environmental Harm in Rural Contexts in Colombia is a qualitative legal research study based on the normative, jurisprudential, and doctrinal analysis of restorative justice, the purposes of punishment, and Colombian environmental criminal law. The research is grounded on the premise that, although environmental protection under Colombian criminal legislation has been progressively strengthened, the State's criminal response continues to be primarily based on a retributive approach. Based on the analysis conducted, it is concluded that restorative justice may constitute a legally viable and potentially more effective alternative for the protection of the environmental legal interest in cases involving offenses that cause minor environmental harm, particularly in rural contexts. This approach promotes mechanisms focused on environmental damage reparation, ecological restoration, and guarantees of non-repetition, without disregarding the offender's criminal responsibility. However, its application depends on whether the specific case falls within the conceptual category proposed by this research, referred to as minor environmental harm. This category requires that the environmental damage be reparable, involve a low degree of harmfulness, be unrelated to organized environmental crime, and be subject to effective monitoring and control mechanisms. Under these conditions, restorative justice may provide a more effective means of environmental protection while maintaining accountability and ensuring the restoration of the affected ecosystem.
Análisis de los Requisitos de Validez de la Redención de Pena en los Centros Penitenciarios en Colombia
(Universidad Santo Tomás, 2026-09-20) Rincón Pérez, Paula Andrea; Sáenz Rodríguez, Deiby Alberto; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001377495; https://scholar.google.com/citations?user=Nm2ZAZcAAAAJ&hl=es; https://orcid.org/0000-0003-2241-9155
This research article is a basic theoretical-legal study that presents an analysis of the rules and jurisprudence regarding sentence reduction in Colombian penitentiary centers; that is, the validity requirements for this purpose. It has abstract objectives, not perceptible to the senses, whose main component is indirect, intangible, and speculative data. The methodology employed is a qualitative approach, specifically an analytical-descriptive method, which synthesizes the main legal aspects and their evolution regarding sentence reduction in Colombia after analyzing the relevant regulations and literature. This analysis is based on the understanding that the legal phenomenon of sentence reduction is a fundamental right of incarcerated individuals, inherent to their condition, and aimed at achieving their resocialization. The research concludes that in Colombia, sentence reduction aims to resocialize incarcerated individuals, as it is a fundamental right that has evolved over time and in its application. Currently, the main mechanisms for sentence reduction in the country are work, education, and prison-based training; these are sources of reintegration into society. The ultimate goal of resocialization is to guarantee human dignity and prevent individuals from relapsing into criminal behavior.
Incentivos tributarios y principio de igualdad: cuándo el beneficio deja de ser privilegio
(Universidad Santo Tomás, 2026-09-21) Cuello Hoyos, Esther Cecilia; Negrete Pérez, Sandy Elena; Benavides Mendoza, Gissette Carolina; Universidad Santo Tomás
Tax incentives are a type of public policy that the state provides in tax treatment to promote certain economic, social, or environmental objectives. While these can be justified in the general interest, they can also undermine the principle of equality, as some taxpayers bear a lower tax burden than others in the same situation. This article explores the constitutional limits of tax incentives and when they might constitute a tax privilege. We draw on Brazil's experience, particularly its jurisprudential developments and its most recent tax reform around the principle of neutrality, as a reference point that illuminates by contrast the analysis centered on the Colombian legal system, and argue that differentiated treatment does not violate equality in itself, provided it serves a constitutionally permissible purpose, is based on objective criteria, and is reasonable and proportionate to the objective pursued. However, when this justification disappears, the advantage is disproportionate, and in such circumstances, the cost and impact on other taxpayers are insufficient to make the benefit legitimate and it resembles a tax privilege.
El agotamiento de las medidas internas de fiscalización como límite al intercambio de información tributaria por solicitud entre Colombia y Brasil
(Universidad Santo Tomás, 2026-09-21) León Gutiérrez, Ricardo Alberto; Jácome Trujillo, Wilson; Romero Molina, César Augusto; Universidad Santo Tomás
Exchange of information on request (EOIR) constitutes a fundamental instrument of international cooperation in addressing cross-border transactions and structures. Nevertheless, its use is subject to certain limitations intended to prevent the requested state from assuming investigative tasks that can reasonably be carried out by the requesting state through its own domestic powers. This article examines the scope of the exhaustion of domestic tax audit measures as a limitation on EOIR between Colombia and Brazil. The study adopts a qualitative, legal-doctrinal, documentary and comparative approach, based on an analysis of the Convention on Mutual Administrative Assistance in Tax Matters, the domestic legislation of Colombia and Brazil, the procedures applied by the DIAN and the Brazilian Federal Revenue Service, as well as reports issued by the Global Forum. The findings show that exhaustion does not require the mechanical use of all tax audit powers available to the requesting state; rather, it requires the use of measures that are legally available, materially appropriate and reasonably capable of obtaining the requested information, unless their application would entail disproportionate difficulties. The analysis further shows that foreseeable relevance and exhaustion operate as independent controls, since foreseeable relevance determines what information may legitimately be requested, whereas exhaustion establishes when it is justified to resort to international cooperation. Finally, the study concludes that failure to exhaust domestic measures initially affects the admissibility of the request, but does not, in itself, render the information obtained unlawful evidence or automatically result in the annulment of the tax assessment. Based on these findings, the article proposes a three-level control model and develops the concepts of substantive exhaustion and auditable exhaustion.