JurídicoESEN

Article 56

Ley 1943 de 2018 · por la cual se expiden normas de financiamiento para el restablecimiento del equilibrio del presupuesto general y se dictan otras disposiciones.

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

01

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Adiciónese el literal c) al artículo 124-1 del Estatuto Tributario, el cual quedará así:

c)

Los intereses y demás costos o gastos financieros atribuidos a un establecimiento permanente en Colombia, que se hayan sometido a retención en la fuente.

02

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
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