JurídicoESEN

Article 4

Ley 1 de 1981 · “por la cual se dictan normas sobre el Certificado de Paz y Salvo por concepto de impuestos sobre las ventas, rentas y complementarios, y sobre intereses”.

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.

Quienes no exigieren la presentación de este documento incurrirán en multas hasta por el doble del valor de los impuestos debidos por el respectivo contribuyente obligado a presentarlo".

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 Ley 1 de 1981