The Superior Court of Cartagena revoked the tutela that prevented the Cartagena Refinery from paying $1.3 trillion in IVA for fuel imports between 2022 and 2024. This ruling could lead to account seizures and impact 47% of refining capacity. The decision states that a tutela is not the appropriate mechanism to challenge the administrative act.
The Superior Court of Cartagena, in an eight-page ruling by the Civil-Family Chamber, revoked the tutela action filed by the Cartagena Refinery (Reficar), a subsidiary of Ecopetrol. This tutela aimed to halt the coercive collection of $1.3 trillion in IVA related to fuel imports from 2022 to 2024. Confirming the payment would involve seizing Reficar's accounts, endangering 47% of its current refining capacity, or 194,100 barrels per day on average through the third quarter of 2025.
The court ruled that the tutela does not apply, as no objective, current, or imminent elements were proven to cause irreparable harm to Reficar, per constitutional jurisprudence. "In principle, the tutela action is not the appropriate mechanism to challenge an administrative act," the ruling stated, suggesting resolution in the contentious-administrative jurisdiction.
Lisandro Junco, former DIAN director, supported the decision, noting it does not violate fundamental rights but may breach administrative principles. "Changing the doctrine to charge IVA on imports after not doing so since 2016 violates legitimate trust; Reficar should pursue a nullity action," Junco explained. If the acts are annulled, the collections would become a credit in Reficar's favor.
The Ecopetrol Workers' Union rejected the ruling, warning of threats to fuel supply in the Caribbean coast, the group's financial stability, and jobs at the refinery. "We disagree with the DIAN's charge and the REA imposed on Reficar, as they jeopardize its finances, fuel supply in the Caribbean coast, and labor stability," the union stated.
