JurídicoESEN

Article 38

Tarifa

Ley 1739 de 2014 · por medio de la cual se modifica el Estatuto Tributario, la Ley 1607 de 2012, se crean mecanismos de lucha contra la evasión y se dictan otras disposiciones.

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

1 ruling reviewed it
01

Text of the article

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

La tarifa del impuesto complementario de normalización tributaria será la siguiente:

Año

Tarifa

2015

10,0%

2016

11,5%

2017

13,0%

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.

  1. 2015
    C-551/15Constitutional reviewUPHELD
1 ruling · source: the operative part of each ruling
See all of Ley 1739 de 2014