JurídicoESEN

Article 21

Decreto 1988 de 1974 · Por el cual se introducen modificaciones al régimen del impuesto sobre las ventas

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.

El valor de los impuestos liquidados por las compras de materias primas y demás elementos que normalmente se incorporan a los costos y gastos de producción y venta se descontará del liquidado con base en las ventas.

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 1988 de 1974