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Colombia’s Constitutional Court Find Most of 2019 Tax Reform is Unconstitutional

|Approved Changes|Colombia
Colombia

On 16 October 2019, Colombia's Constitutional Court issued a judgment finding that most of the 2019 tax reform law, Law No. 1943 of 2018 ({News-2019-01-08/A/3-previous coverage}), is unconstitutional due to procedural issues. This includes that the law was not properly reviewed in Congress and the draft submitted for review by the Senate to the Chamber of Representatives contained errors, which breached constitutional publication guidelines and the legislative process.

The Court's judgment …

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