The Quindio Administrative Court partially annulled Article 14 of Agreement No. 011 of December 27, 2020, approved by the Municipal Council of the City of La Tépida, by which the tax for the occupation of public places and its basic elements was established, and which was ratified on December 31, 2020 by the mayor.
The decision was made by the court after a request to review the validity of the agreement made by the Quindio County government through the entity’s legal secretariat. The provincial government has argued that the Municipal Council of Al-Tebidha municipality has assumed a jurisdiction inconsistent with that, by imposing a tax on the use and occupancy of public spaces, without obtaining legal permission to implement them.
The Municipal Council of La Tebidah had instituted a license to occupy public places, and imposed fees for activities of all kinds: loading and unloading of goods, and selling food and perishable products, among others.
The court accepted the government’s argument, stating that the Municipal Council for flagellation, without jurisdiction, established according to Convention No. 011 of December 27, 2020, directly and independently, the tax for the occupation of public places and the basic elements. . The file indicates that the original authority in tax matters is the prerogative of the Congress of the Republic, and therefore, associations and municipalities can only perform their function in accordance with the law and with regard to the taxes that have been created or authorized.
In addition, it indicates: “The faculty of administration or the economic use of public space stipulated in Law 9 of 1989, the general standards stipulated in Law 388 of 1997, nor those stipulated in Decree 1504 of 1998, cannot be considered as being Give rise to the imposition of tribute, not to mention the authorization of the collection of tolls to use public roads, a function exclusive to the Congress of the Republic. “
The court decision was made with a presentation by Judge Luis Carlos Alzate Rios and welcomed by the General Chamber of this Administrative Litigation Authority.