La jurisdicción coactiva en Colombia privilegio exorbitante de la administración

Abstract

The administrative procedure of coercive collection is a special process that is found in article 823 and following of the Tax Statute, this consists of giving extraordinary powers to some entities to directly effect the credits in their favor, without having to go to the ordinary jurisdiction, it is clarified that the General Code of the Process would only be used in relation to matters concerning the precautionary measures that are not regulated in the Tax Statute. In this vein, the problem raised is that the law allows an official to act as judge and party in the process, thus, this investigative exercise aims to make an analysis of the treatment that is given to the coercive jurisdiction in Colombia, with the aim of clarifying its legal nature (a matter that has not unified criteria) and the actors in the process, based on a review of the literature on the subject, analyzing the different legal and jurisprudential positions; Once the relevant factors and other aspects of this legal institution have been specified, a bill is proposed that substantially and procedurally unifies the coercive collection process, in order to update the procedure, avoid multiple interpretations and legal gaps, giving it competence only to an entity specialized in the collection of the portfolio. This research is descriptive in nature, includes the legal issue and will have as sources the law, jurisprudence, doctrine and social reality regarding the specific issue.