Un estudio sobre la nulidad del "porte de placa" y el desafío procesal de su reproducción administrativa en Colombia

Abstract

This research aims to analyze the legal issues surrounding the fee known as the "plate fee" (*porte de placa*) in various Colombian municipalities, examining its legal nature and the consequences of issuing administrative acts that replicate ones previously annulled. Methodologically, the study employs a qualitative, doctrinal approach based on an analysis of statutes, legal theory, and case law to determine whether this charge can validly be classified as a fee (tasa), a public price, or a local levy. The results demonstrate the absence of an individualizable public service that would justify its classification as a fee or public price, as well as the lack of express legal authorization permitting its establishment as a local levy. Similarly, it was determined that the persistence of such charges following their declaration of nullity raises questions regarding the material reproduction of annulled administrative acts, particularly in light of the procedure set forth in Article 239 of the Code of Administrative Procedure and Contentious-Administrative Proceedings (CPACA). From the foregoing, it could be inferred that the license plate fee constitutes a legally questionable exaction from the perspective of tax legality, and that the potential reproduction of previously annulled provisions undermines fundamental principles such as legal certainty, the effectiveness of judicial decisions, and the principle of statutory reservation in tax matters.