JurídicoESEN

Article 11

Decreto 422 de 1991 · por el cual se reglamenta parcialmente el Estatuto Tributario.

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.

Impuestos descontables en el servico de restaurante . Los impuestos descontables en el servicio de restaurantes, se encuentran limitados a la tarifa del 4% y el exceso se llevará como mayor valor del costo o gasto respectivo.

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.
See all of Decreto 422 de 1991