JurídicoESEN

Article 8.61.5

Circular 100-000020 de 2026 · Circular Externa 100-000020 de 2 de julio de 2026

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.

Método de intercambio: El intercambio de los aportes sociales por acciones, que le corresponderá a cada uno de los nuevos accionistas, se debe adelantar utilizando únicamente el método de capital, el cual es reconocido para este caso como un método de valor técnico por adecuarse a la naturaleza, características específicas y situación actual de las corporaciones o asociaciones con deportistas profesionales.

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 Circular 100-000020 de 2026