Constitucionalización del Derecho Aduanero

In 1991, Colombia transformed its State model with the adoption of a new Constitution, this allowed the different branches of Law to be subject to the axiological parameters proposed under the Social State of Law, since article 4 of the charter Magna points out that no norm of the legal system can b...

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Bibliographic Details
Main Author: González López, Jully Pauliny
Format: Article
Language:Spanish
Published: 2022
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8949033
Source:Revista Ratio Juris, ISSN 1794-6638, Vol. 17, Nº. 35, 2022 (Ejemplar dedicado a: Julio-Diciembre), pags. 705-730
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Summary: In 1991, Colombia transformed its State model with the adoption of a new Constitution, this allowed the different branches of Law to be subject to the axiological parameters proposed under the Social State of Law, since article 4 of the charter Magna points out that no norm of the legal system can be contrary to it. The constitutionalization brought as a consequence an interpretation of the norms adjusted to these postulates, principles and values. Given this scenario, civil, criminal, and commercial law, among others, have been developed under the influence of constitutional postulates. Regarding Customs Law, its development has been marked by the influence of tax law, an aspect that raised different positions by writers when determining the autonomy of Customs Law compared to other specialties, however, customs regulation and its development must be adjusted to the structure that supports and guides the Social State of Law and those international provisions that seek the harmonization of customs processes and procedures, whose purpose is to benefit and promote international trade.