Conflict in the interpretations on the legal nature of Colombia's public energy service

Abstract

This article presents the historical evolution of the service of public lighting in Colombia, posing a reflection about the tax of public lighting as related activity and not regulated by the regime of Public Services Home in the country, law 142 of 1994. The interest in this issue arises from the continuing conflicts from the determination of the legal nature of the service of public lighting, its affinity with the public services home and the doctrinal and legal lack of clarity in this regard. In this way, the main objective of this work is to make a presentation of the development and legal doctrine of the service of public lighting, based on the historical evolution of this service. Similarly, a presentation of the service from their characteristics and components, and then to specify the nature of the service and to overcome the interpretations around it. To achieve this objective, it was revised the rules, judgments and the little doctrine, national and foreign, which have addressed this subject