JurídicoESEN

Article 114

Decreto 187 de 1975 · Por medio del cual se dictan disposiciones reglamentarias en materia de impuestos sobre la renta y complementarios

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

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Text of the article

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

Repealed

Derogado.

JURISPRUDENCIA

LEGISLACIÓN ANTERIOR

Articulo 114. Las partes de capital de los asociados en las corporaciones o asociaciones, tengan o no animo de lucre se determinaran de conformidad con lo dispuesto en el artículo 119 del Decreto 2053 de 1974.

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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 187 de 1975