Efectos ex tunc de la nulidad de actos administrativos de carácter general creadores de obligaciones tributarias

Abstract

The research question is ¿Which control means is adequate and more benefitial for the taxpayer of the "Stamp Pro Development of the Department of Boyacá"? to request the return of the illegal payment as a result of the ex tunc effects of the nullity of the administrative act generating such tax obligation? This is because the taxpayers who were obliged to cancel this tax improperly, and who went to the jurisdiction of the Administrative Litigation through the aforementioned means of control, obtained different process results, and others were prevented from going to the jurisdiction to claim the payment of what is not due, as explained below.

In sum, since there is a specific regulation in the Tax Statute to request the return of the payment of what is not owed to the entity that collects an illegal tax, it is imperative to exhaust said procedure, and in case of obtaining a negative response, in the presence of a particular administrative act, the necessary thing is to go through the means of nullity control and restoration of the right to request the nullity of said administrative act, and as a consequence of such declaration, that the damage be repaired, understood by this concept, to indemnify With money the damage and / or material damage suffered by the taxpayer who paid an illegal contribution, without it being appropriate to apply the figures of the consolidated legal situation, or the prescription of the executive action, but only the finding of an unlawful damage derived from the administrative act declared void and its corresponding reparation.