JurídicoESEN

Article 254

Derogado

Ley 223 de 1995 · Por la cual se expiden normas sobre racionalización tributaria 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.

El Gobierno Nacional no podrá presentar al estudio del Congreso un nuevo proyecto de racionalización o de reforma tributaria, antes de demostrarles a las Comisiones Terceras del Congreso que se ha disminuido en por lo menos un treinta por ciento (30%) la evasión fiscal. De este porcentaje, por lo menos la mitad deberá provenir de la ampliación de la base tributaria. Vigente desde: 20/12/1995 y hasta el: 09/07/1997

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 223 de 1995