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The article 13 of the Colombian Political Constitution claims that the state hast to guarantee the citizens the principle of equality and security for the right and timely justice administration. To manage this and through the law 143 of 2011 the legislator introduced the Jurisprudence extension. This study researched about the usage of a new legal term to solve the tax conflicts. The analysis used the descriptive and explanatory from a literature review in which the major source was the law 1437 de 2011 and the secondary ones were several judgements issued by the State Council on taxes. The public officials´ ignorance and fear to mistakenly use the extension of jurisprudence prevent them from using it and they continue to work in the same way to solve the conflicts between the parties and the state by means of the administrative litigation regardless the long years it takes to finish.

Beneficios de aplicar la extensión de la jurisprudencia del consejo de estado a temas tributarios