JurídicoESEN

Article 12

Ley 57 de 1981 · por la cual se dictan disposiciones sobre el impuesto de Industria y Comercio.

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.

Ninguno de los establecimientos de crédito de que trata la presente Ley pagará como impuesto de Industria y Comercio una suma inferior a la válida y efectivamente liquidada y pagada como impuesto de Industria y Comercio durante la vigencia presupuestal de 1979 en el respectivo municipio.

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 57 de 1981