Interpretación del afianzamiento tributario que recoge el COGEP por mandato de la corte constitucional.

Abstract

The present work carries out a study and analysis on the decision issued by the Constitutional Court in judgment No. 014-10-SCN-CC of August 5, 2010, on the conditional constitutionality of art 7 of the Reform Law for Equity Taxation and its impact on free access to justice, and in general in effective judicial protection, in relation to the entry into force of the General Organic Code of Processes “COGEP” and if it includes the decision of the Constitutional Court on the consolidation in tax matters, within the tax litigation procedure, specifically in its article 324, however, it is observed that COGEP does not comply with what it needs to solve the problem of consolidation due to the imposition of a percentage bond based on the amount, If not fulfilled, the process is filed, so it is proposed to reform the article maintaining the consolidation figure through a fee and eliminating the file of the process to which it would be subject.