Para la aplicación del gravamen de que trata este capítulo, se tomará en consideración, como base impositiva, el precio facturado por las fábricas o productores de discos, cassettes o video- cassettes, deducido el valor correspondiente al impuesto a las ventas sobre el valor agregado. No se tomarán en cuenta los centavos.
Decreto 2166 de 1985 →In force
Article 28
Decreto 2166 de 1985 · por el cual se crea el Fondo de Seguridad Social del Artista Colombiano y se dictan otras disposiciones.
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.
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.