Efectos Jurídicos de la entrada en vigencia del Decreto Ley 403 de 2020 en relación al término del fenómeno de caducidad de la acción fiscal

Abstract

In Colombia, fiscal control has undergone significant changes with the entry into force of Decree Law 403 of 2020 by which Legislative Act 09 of 2019 was regulated, said regulation has brought legal effects to the Fiscal Responsibility Processes that were carried out by part of the Office of the Comptroller General of the Republic and the Territorial Comptrollers' Offices and in the same way for those that began after the entry into force of the ibidem norm. The expiration is that phenomenon that takes on the validity of confirmation with the expiration date set by the Law to initiate the legal action, meaning that once the established term has elapsed, the result of terminating the action is fatally produced. Article 9. of Law 610 of the year 2000, stated that: "the tax action will expire if after five (5) years from the occurrence of the event generating the damage to the public patrimony, no order has been issued to open the process of fiscal responsibility" (sic)(Congreso de la República de Colombia, 2000). In turn, article 127 of Decree Law 403 of 2020, modified the expiration term of the tax action, making it operate if after ten (10) ten years from the occurrence of the event resulting from the damage to public property, it had not been uttered car of opening of the process of fiscal responsibility. This notorious change in relation to the expiration date of the tax action in our country, suggests that it be determined what would be the term to apply for the expiration phenomenon in those active tax liability processes, avoiding generating uncertainty in the parts.