El impuesto de industria y comercio recaerá, en cuanto a materia imponible, sobre todas las actividades comerciales, industriales y de servicio que se ejerzan o realicen en las respectivas Jurisdicciones municipales, directa o indirectamente, por personas naturales, jurídicas o por sociedades de hecho, ya sea que se cumplan en forma permanente u ocasional, en inmuebles determinados, con establecimientos de comercio o sin ellos.
Decreto 1333 de 1986 →In force
Article 195
Decreto 1333 de 1986 · por el cual se expide el Código de Régimen Municipal
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
6 rulings reviewed it
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
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.
- 2000C-1378/00Constitutional reviewDECLINED TO RULE
- 2000C-1378/00Constitutional reviewDECLINED TO RULE
- 2006C-121/06Constitutional reviewUPHELD
- 2006C-121/06Constitutional reviewUPHELD
- 2008C-1087/08Constitutional reviewDECLINED TO RULE
- 2008C-1087/08Constitutional reviewDECLINED TO RULE
6 rulings · source: the operative part of each ruling