Resumen

GRANADA, Mateo Zapata  y  LOPEZ DUQUE, Hugo Alberto. The principle of planning as a cause of absolute nullity of state contracts: a jurisprudential analysis from the principle of taxation. Rev. Fac. Derecho Cienc. Polit. - Univ. Pontif. Bolivar. [online]. 2022, vol.52, n.136, pp.124-154.  Epub 03-Sep-2022. ISSN 0120-3886.  https://doi.org/10.18566/rfdcp.v52n136.a06.

State contracting, like all activities of the Public Administration, is regulated, therefore its operation must be subject to the provisions of the General Contracting Statute. The planning principle stands out among the provisions that regulate contractual matters, this one seeks for the contracting not to be a product of chance or improvisation.

When developing the scope of this principle, the jurisprudence has determined it as mandatory for all public entities and has defined different consequences due to is lack of awareness. Among them, the one established in Sentence 27.315 of 2013, according to which the planning unawareness results in the absolute nullity of the contract due to illicit object.

The foregoing, in opposition to the principle of taxation, by virtue of which the sanctions must enjoy expressly positive recognition.

For this reason, this work, from a positivist-analytical methodological approach, develops solid arguments that defend the thesis according to which planning unawareness cannot lead to the nullity of the contract, as this blurs the principle of taxation.

Palabras clave : State contracting; absolute nullity of the contracts; illegal object; principle of planning; principle of taxation.

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