JurídicoESEN

Article 204

Exoneración De Aportes

Ley 1955 de 2019 · LEY 1955 DE 2019, 25/05/2019, por el cual se expide el Plan Nacional de Desarrollo 2018-2022. “Pacto por Colombia, Pacto por la Equidad”.

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.

Adiciónese un inciso al pará­grafo 2° del artículo 114-1 del Estatuto Tributario, así:

Las entidades de que trata el artículo 19-4 del Estatuto Tributario conservan el derecho a la exoneración de que trata este artículo.

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 1955 de 2019