The Constitutional Court of Colombia is asked to review the constitutionality of Article 18 of Decree 2811 of 1974 and Articles 42, 43 and 46.4 of the Environment Act (99/1993). These articles create a rate that seeks to convey the cost to who benefit from the use of natural resources.

The applicant alleges that the challenged norms violate the Articles 150-11, 154, 338, 359 and 367 of the Constitution. The applicant considers that these rules disregard the tax capacity and needs of users; does not guarantee the accuracy that should rule over taxes. He also point out that the remuneration rate is not intended to pay the costs of a service but to pay the harmful consequences of the activities listed

 The judgment of the first court stated that the waste dumped by the entities providing public services will produce revenues to be invested by the competent environmental authority for reorganizing the tributaries used for transport, to comply with the guiding principles of such contributions.

The Court did not follow the argument of the applicant and considered the articles are constitutional, and did not decide on Article 18 of Decree 2811 of 1974.