JurídicoESEN

Article 18

Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta

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 domicilio de las personas naturales o jurídicas dentro del territorio de la República se establecerá de acuerdo con las normas del Código Civil. En caso de duda, o cuando una persona tuviere varios, el domicilio será el lugar del asiento principal de sus negocios.

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 Ley 81 de 1960