La sostenibilidad fiscal y el impacto de los fallos judiciales

The decisions by court must incorporate and take into account the budget considerations of the State, the recognition of the rights through court action, and the penalty of actions or omissions from a State body entail, somehow, the estimation of their fiscal impact. With a purpose like that, from the incorporation into the article 334 of the Colombian Constitution, by means of legislative act 03 from 2011, of the fiscal sustainability for the procedures of the branches of the government, this article outlines all the aspects related to such criterion from the point of view of the decisions by court, and their influence and impact on the public finance, and to the manner they impact the politics that are planned and estimated by the Government. It starts with the study of the dynamic of the Colombian budgeting system, the way the incomes are included in the budgets and the expenditures are estimated, the accounting and financial guidelines for the judicial processes management, and the contingencies generated as liabilities within the demanded body, going through the procedural dynamic of the judicial actions against the State which allows, to whom be interested in these topics, to learn about the link between the budget and the judicial contingency as a liability, with the fiscal impact of the sentence, and the expenditure made by the condemned State body which has an effect on the Government Budget.Magíster en Derecho EconómicoMaestrí