JurídicoESEN

Article 512-19

Base Gravable Del Impuesto Nacional Al Consumo De Cannabis

Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.

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.

Base gravable del impuesto nacional al consumo de cannabis.La base gravable del impuesto nacional al consumo de can­nabis es el valor total del producto final del transformador o responsable del impuesto, sin incluir el impuesto sobre las ventas.

TEXTO CORRESPONDIENTE A

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 Decreto 624 de 1989