Analysis of the Principle of Favorability in Administrative Sanctioning Law: Applies to the Obligation Originating the Sanction
Principle of Favorability in Administrative Sanctioning Law
The principle of favorability in administrative sanctioning law is a fundamental guarantee that protects users against regulatory changes that may arise before the finalization of the administrative act deciding the imposition of a sanction or the seizure of goods. This principle stipulates that if a more favorable norm comes into force before the administrative act is finalized, the customs authority must apply this new norm ex officio.
Application of the Principle of Favorability
The National Directorate of Taxes and Customs (DIAN) has recently conceptualized that the principle of favorability should not only apply to the sanction itself but also when the obligation that triggered the sanction or seizure has been modified in a favorable manner for the user. This means that if a subsequent norm changes the conditions of an obligation that led to a sanction and is more lenient for the user, this new norm must be applied.
Legal Basis
This principle is supported by the jurisprudence and current regulations in Colombia. Article 29 of the Political Constitution of Colombia states that “due process will be applied to all judicial and administrative actions.” Within this framework, the principle of favorability is interpreted as an integral part of the right to due process, ensuring that regulatory changes benefit users when appropriate.
Implications for Users
Customs users should be vigilant regarding regulatory changes that may occur during the administrative process. The application of the principle of favorability can result in significant benefits, such as the reduction of sanctions or the release of seized goods, provided that the new regulations are more favorable and applied before the finalization of the administrative act.
DIAN Concept Number 100208192-128 reinforces the importance of the principle of favorability in administrative sanctioning law, providing an essential guarantee for users against regulatory changes. This application ensures that users receive the most beneficial treatment under the current regulations, thereby strengthening justice and equity in the customs domain.
