Proceso Inquisitivo fiscal. vacíos normativos que vulneran el derecho de Igualdad en el marco del proceso de responsabilidad fiscal.

Abstract

The research topic is focused on the regulatory gaps that violate the right to equality in the framework of the inquisitive process of fiscal responsibility. The foregoing due to the characteristics of this type of process, which leave aside the adversarial powers that the procedural subjects present, violating fundamental rights within the investigation. Thus, a descriptive analytical study was carried out, through which the analysis of the regulations of fiscal responsibility in Colombia was based, to then take the principle of procedural equity to verify the applicability in the process of fiscal responsibility, generating Lastly, a proposal for the separation of the function, through which fiscal responsibility will be established by the Administrative Litigation Jurisdictions and limiting the registration and attention actions of the Comptroller General of the Republic. Generating with the above, a change in the adversarial court of the function of declaration of fiscal responsibility and procedural guarantees that make effective the principle of procedural equality to the parties.