Intervention of the Faculty of Law and Political Sciences of the Universidad de Ibagué in the complaint of unconstitutionality against article 55 of the Act 1819, 2016 (Structural Tax Reform). Judgment C-266/19
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Complaints of unconstitutionality are part of the democratic exercise through which the citizen goes to the constitutional jurisdiction, in search of proposing by the Court the analysis of a norm that is accused of contradicting the Constitution.
The universities of the country are invited to participate in the initial process pursuant to the complaint, with the purpose of providing their legal interpretation between the subject of the complaint and the Political Constitution. This exercise prior to the final decision of the Constitutional Court has become a valuable space for the expression of the academic voice in the practical context of a judicial decision.
The reader will find below, the concept projected by Professor Carlos Forero and presented by Luis Fernando Sánchez Huertas, dean of the Faculty of Law and Political Science, representing this academic unit in the process of complaint of unconstitutionality regarding the norm provided in Article 55 of the Act 1819, 2016. This legal controversy was resolved through Judgment C-266/19 which can be consulted here.
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References
Zamara Vásquez, F. Z. y Zamara Martínez, C. (2017). Reforma tributaria comentada. Ley 1819 de 2016. Bogotá, Colombia: Legis
Sentencia C-091 (2002). Corte Constitucional de Colombia. Magistrado Ponente: Jaime Córdoba Triviño. Recuperado de http://www.corteconstitucional.gov.co/relatoria/2002/C-091-02.htm
Sentencia C-397 (2011). Corte Constitucional de Colombia. Magistrado Ponente: Jorge Ignacio Pretelt Chaljub. Recuperado de http://www.corteconstitucional.gov.co/RELATORIA/2011/C-397-11.htm