Resumen

REDONDO, Johan Manuel  y  IBARRA-VEGA, Danny. Conceptual foundations for the determination of environmental fines in Colombia. Finanz. polit. econ. [online]. 2019, vol.11, n.1, pp.183-194.  Epub 10-Oct-2020. ISSN 2248-6046.  https://doi.org/10.14718/revfinanzpolitecon.2019.11.1.10.

The sanctioning process for environmental infringement in Colombia includes the exercise of determining fines (Law 1333 of 2009), with a methodology established in the Resolution 2086 of 2010, and proposed by the Ministry of Environment, Housing, and Territorial Development (MAVDT for its initials in Spanish) in 2010. Nevertheless, despite the fact that there exists an approved and published determination methodology, its implementation by different public institutions that exercise environmental authority in the country is not clear, mainly due to the fact that such methodology contains details in the writing that do not facilitate the understanding of the procedure in important sections. This article aims to establish conceptual foundations for the determination of fines according to the methodology approved in Colombia, as well as to present-in an explicit and clear manner-each formula that is necessary in the determination process, so that determination criteria used by specialized personnel match the standards. The basis of the discussion is to consider fine as the sum of illicit benefits and environmental damage, whether the latter is real or potential. The paper concludes that the formula for the determination of fines for environmental infringement in Colombia is adequate for the sanctioning processes that take place in the country.

Palabras clave : Illicit benefit; environmental damage; real damage; potential damage; determination of fines.

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