LOS ELEMENTOS CONSTITUTIVOS DE LA RESPONSABILIDAD FISCAL EN COLOMBIA: MATERIALIZACIÓN DEL DAÑO ANTIJURÍDICO

Abstract

In Colombia there has always been a conceptual generalization regarding liability in general in the different branches of law, establishing a rule for its materialization, where some elements are identified, sine qua non there cannot be legal responsibility. That is why, in matters of liability, it is determined in accordance with current regulations, jurisprudence and doctrine, which indicate that there must be at least three elements for legal liability to exist, which are: Unlawful Damage, Harmful Act. . and the Causal Link between the subject and the first two elements indicated above. Now, on the topic of fiscal responsibility, the elements of responsibility are established, with specific legal provisions, which will be broken down in the development of this work, but which in essence are the three elements indicated above, for this reason, it is maintained . the structuring of the general configuration of legal responsibility, however, when an analysis is made of a large number of jurisdictional administrative decisions on fiscal responsibility, which are carried out by the sectional and regional offices of the Comptroller General of the Nation, we can find a series of circumstances around said elements and their way of materializing, such as the case of unlawful damage and harmful acts, where they are often due to risks of property losses of the State, which are evidently subject to expectations that may or may not happen. with a harmful event that would generate damage, but that at the time of the jurisdictional decision and possible sanction, it is often done without the materialization of an unlawful damage, a circumstance that breaks said element and materializes fiscal responsibility, from a mere expectation of risk and not of unlawful damage.