Beyond the arguments that justify a change in the administrative jurisprudence, the Comptroller-General does not usually give reasons to justify a specific over time imple-mentation of a precedent shift. This paper proposes criteria that will allow the following: solving the problem of how to specify the temporal effects of a change of jurisprudence, lim-iting the extensive application of favourable retroactivity and to analyse how to implement a change of jurisprudence motivated by the illegality of a previous criterion.