On July 7, the Constitutional Court published Press Release No. 26 of 2025, announcing the ruling of unconstitutionality of Article 280 of Law 2294 of 2023, through Judgment C-244 of June 11, 2025. That provision, included in the National Development Plan 2022–2026, granted the national government authority to apply value capture charges on infrastructure projects for up to five years after the start of their operation.
However, the Court reiterated that the legislative principle of unity of subject matter must also be respected in national development plans, reinforcing its applicability in tax-related matters. The Court reaffirmed the need for a direct, immediate, and close connection between the provisions of a law, its central theme, and its overarching purpose. This requires that the instrumental rules of a national development plan contribute directly to achieving the goals, policies, programs, or strategies outlined in its general section (including its foundational principles) or the programs set forth in the Multiannual Investment Plan.