{"id":33718,"date":"2025-03-10T12:36:02","date_gmt":"2025-03-10T17:36:02","guid":{"rendered":"https:\/\/darkgoldenrod-ibex-179495.hostingersite.com\/?p=33718"},"modified":"2025-03-10T12:48:26","modified_gmt":"2025-03-10T17:48:26","slug":"inexequible-regimen-sancionatorio-y-de-decomiso-de","status":"publish","type":"post","link":"https:\/\/aclco.co\/en\/inexequible-regimen-sancionatorio-y-de-decomiso-de\/","title":{"rendered":"Inexequible r\u00e9gimen sancionatorio y de decomiso de mercanc\u00edas previsto en la reforma tributaria del 2022"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"33718\" class=\"elementor elementor-33718\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fb1ef3 e-flex e-con-boxed e-con e-parent\" data-id=\"4fb1ef3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2d721e elementor-widget elementor-widget-text-editor\" data-id=\"e2d721e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"article-top container_col\"><div id=\"p619554-m392-4-393\" class=\"highlighted\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><header><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><div class=\"article-top container_col\"><p>La Corte Constitucional declar\u00f3 la inexequibilidad diferida del art\u00edculo 68 de la Ley 2277 del 2022, que dio facultades extraordinarias para expedir un nuevo r\u00e9gimen sancionatorio y de decomiso de mercanc\u00edas en materia de <a href=\"https:\/\/darkgoldenrod-ibex-179495.hostingersite.com\/la-dian-evaluaria-mantener-la-carga-tributaria-estable-bajo-esta-condicion\/\" target=\"_blank\" rel=\"noopener\">aduanas<\/a>, as\u00ed como el procedimiento aplicable.\u00a0La medida tambi\u00e9n cobija al Decreto Ley 920 del 2023, expedido en desarrollo de dichas facultades.<\/p><p>Seg\u00fan el alto tribunal, las normas acusadas desconocen el numeral 10 del art\u00edculo 150 de la Constituci\u00f3n, sobre la imposibilidad de conceder facultades extraordinarias para expedir unidades normativas sistem\u00e1ticas e integrales (c\u00f3digo), pues, en efecto,\u00a0buscaban dotar al Ejecutivo de dichas facultades para crear un nuevo estatuto disciplinario en materia aduanera.<\/p><p>No obstante, aclar\u00f3, la expulsi\u00f3n inmediata de la norma acusada podr\u00eda causar traumatismos en cuanto al vac\u00edo que se generar\u00eda en un r\u00e9gimen sancionatorio, propio de un escenario de impunidad. Por lo tanto, modul\u00f3 los efectos de la decisi\u00f3n y\u00a0otorg\u00f3 al Congreso hasta junio del a\u00f1o 2026 como plazo para expedir una ley\u00a0que regule el r\u00e9gimen sancionatorio y el decomiso de mercanc\u00edas en materia de aduanas, as\u00ed como el procedimiento aplicable.<\/p><p><strong>Fuente: <a href=\"https:\/\/www.ambitojuridico.com\/\" target=\"_blank\" rel=\"noopener\">\u00c1mbito Jur\u00eddico<\/a><\/strong><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/header><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>La Corte Constitucional declar\u00f3 la inexequibilidad diferida del art\u00edculo 68 de la Ley 2277 del 2022, que dio facultades extraordinarias para expedir un nuevo r\u00e9gimen sancionatorio y de decomiso de mercanc\u00edas en materia de aduanas, as\u00ed como el procedimiento aplicable.\u00a0La medida tambi\u00e9n cobija al Decreto Ley 920 del 2023, expedido en desarrollo de dichas facultades. [&hellip;]<\/p>","protected":false},"author":4,"featured_media":33719,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[27,36,29],"tags":[],"class_list":["post-33718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-tributario"],"_links":{"self":[{"href":"https:\/\/aclco.co\/en\/wp-json\/wp\/v2\/posts\/33718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aclco.co\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aclco.co\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aclco.co\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/aclco.co\/en\/wp-json\/wp\/v2\/comments?post=33718"}],"version-history":[{"count":4,"href":"https:\/\/aclco.co\/en\/wp-json\/wp\/v2\/posts\/33718\/revisions"}],"predecessor-version":[{"id":33724,"href":"https:\/\/aclco.co\/en\/wp-json\/wp\/v2\/posts\/33718\/revisions\/33724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aclco.co\/en\/wp-json\/wp\/v2\/media\/33719"}],"wp:attachment":[{"href":"https:\/\/aclco.co\/en\/wp-json\/wp\/v2\/media?parent=33718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aclco.co\/en\/wp-json\/wp\/v2\/categories?post=33718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aclco.co\/en\/wp-json\/wp\/v2\/tags?post=33718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}