The dian's interpretation of the principle of favorability of the rules that affect period taxes between the interpretation of the constitutional court and the council of state

La interpretación de la DIAN del principio favorabilidad de las normas que afectan impuestos de período entre la posición de la Corte Constitucional y el Consejo de Estado

The objective of this paper is to present the interpretation made by the Directorate of National Taxes and Customs of Colombia (DIAN), of the principle of favorability of charges in tax matters. Understanding this principle as the application in the same period of its entry into force of laws, agreements and ordinances, which affect one or more of the structural elements of period taxes, resulting in a reduction or elimination of charges in tax matters. A hermeneutic analysis was developed, seeking to expose and analyze the interpretation of the DIAN, which has been published in its concepts. The concepts of the Constitutional Court and the Council of State on this principle are also interpreted, given that the DIAN has not had its own interpretation criteria, its decisions have been oscillating between the interpretative position of the Constitutional Court and the Council of State, and between these two corporations of the State, the interpretative position with respect to the principle of favorability of the charges in tax matters are diametrically opposed, the first one has created it and accepts it, and the second denies it.