Desarrollo Jurisprudencial Frente a la Vinculación de Herederos Indeterminados en el Proceso de Cobro Coactivo

Abstract

This paper studies the development of jurisprudential law in Colombia regarding the connection of undetermined heirs within the coercive collection process. It is based on a regulatory framework that, while regulating the collection procedure, does not establish specific guidelines for these cases. In the absence of such a framework, the Constitutional Court and the Council of State have defined criteria on how and when joint and several debtors and heirs should be connected.

Between 2009 and 2018, jurisprudence held that the joint and several debtor was connected only during the coercive collection phase, through the payment order. Since 2018, based on Ruling C-1201 of 2003, the theory has been adopted that connection must be established from the initial stages of the tax procedure, to guarantee the right to defense, opposition, and due process.

The 2019 unification ruling by the Council of State consolidated this position, although it left a gap in the specific procedure to follow. While there is no clear regulation in the Tax Statute or the CPACA, a reasonable solution is to apply by analogy the quasi-necessary joint litigation concept of the General Code of Procedure, thus guaranteeing the participation of all obligated subjects.

In conclusion, although case law has largely filled the regulatory gap, legislative development is still necessary to provide certainty to the administration and legal security to taxpayers and undetermined heirs.