La liquidación de perjuicios en la responsabilidad del Estado resulta ser un aspecto primordial en esta materia, toda vez que conlleva la concreción del derecho a la reparación integral de las víctimas; así, la liquidación propiamente dicha comporta un real escenario de garantía de derechos fundamentales a las víctimas en Colombia. Con base en lo anterior, se propone una teoría general de la liquidación de perjuicios, aplicable a todos los eventos de responsabilidad; y en segundo lugar, se analizan las reglas concretas creadas y desarrolladas por la jurisprudencia de la Sección Tercera del Consejo de Estado en casos particulares y emblemáticos, explicadas a partir de ejemplos que permiten su cabal comprensión.
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