Resumo

GAVIRIA CARDONA, Alejandro. Sense and Purview of the Colombian Tax Impact Incident. Rev. Derecho Privado [online]. 2018, n.35, pp.391-407. ISSN 0123-4366.  https://doi.org/10.18601/01234366.n35.15.

Due to the high number of convictions against public entities, the Congress of Colombia, through Legislative Act 03 of 2011, established that the effects of judicial decisions may be modulated, modified or deferred, as long as they affect the fiscal sustainability of the Condemned entity. In the following paper, the meaning and scope of the fiscal impact incident will be analyzed, as well as its implications for due process, res judicata and effective judicial protection.

Palavras-chave : Incident of fiscal impact; Due Process; res judicata; effective judicial protection.

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