JurídicoESEN

Article 13

Carácter De La Cuota Para El Desarrollo Cinematográfico

Ley 814 de 2003 · por la cual se dictan normas para el fomento de la actividad cinematográfica en Colombia.

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

1 ruling reviewed it
01

Text of the article

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

La Cuota para el Desarrollo Cinematográfico prevista en esta ley, será tratada como costo deducible en la determinación de la renta del contribuyente de conformidad con las disposiciones sobre la materia.

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.

  1. 2004
    C-1040/04Constitutional reviewUPHELD
1 ruling · source: the operative part of each ruling
See all of Ley 814 de 2003