Aproximaciones dogmáticas y jurisprudenciales del tipo penal de fraude de subvenciones en Colombia

Abstract

With the issuance of the Anti-Corruption Statute through Law 1474 of 2011, the state system set out to generate a response to acts against the Public Administration that affected, in addition to its proper functioning, public assets and its morality. One of the novelties of this Statute was the creation of the crime of subsidy fraud, in which those who obtained aid or assistance from the State were penalized, without complying with the requirements demanded by law to access it, or who They would have been used for a different purpose. With this, a series of debates have been generated, such as, for example, the one referring to whether, effectively with this, the protection of the legal good of the Public Administration is intended, since it would also affect the economic and social order, legal right protected in turn by the Penal Code. Therefore, carrying out a dogmatic and conceptual analysis, it is necessary to face it, in order to generate debates and arguments that allow drawing conclusions and particular positions. Going to foreign legal systems where the figure of subsidy fraud has a greater development, as is the case of Spain, will be necessary to establish comparisons and differentiations between these two systems, since, in Europe, this criminal type dates from the decade of the 70's. Consequently, this work presents a series of conceptual and jurisprudential approximations on the criminal type of subsidy fraud.