Tensión entre la Responsabilidad Fiscal y la Tutela Efectiva de los Derechos Políticos en Colombia

Abstract

This research analyzes the tension between fiscal oversight in Colombia and the guarantee of the political rights of popularly elected public officials, based on a normative, jurisprudential, and doctrinal study integrated with the standards of the Inter-American Human Rights System. It examines the historical evolution of fiscal oversight, the fiscal liability process, and the legal consequences of rulings issued by administrative authorities that may restrict the right to be elected and to remain in office without judicial intervention. The case Petro Urrego vs. Colombia constitutes a central reference, as the Inter-American Court of Human Rights determined that only a judge may impose sanctions that limit political rights, ordering the adjustment of the domestic legal framework. The text reviews the current legal framework, doctrine, and national and international case law, identifying structural problems that hinder harmonization between the protection of public assets and respect for political rights. As a solution, it proposes a regulatory and institutional reform that subjects any political effect of a fiscal liability ruling to a judicial decision with due process guarantees, thereby strengthening democratic legitimacy and ensuring compliance with the international commitments undertaken by the Colombian State.