{"id":9337,"date":"2019-10-16T14:41:44","date_gmt":"2019-10-16T19:41:44","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades-categoria\/financing-law-has-been-declared-unconstitutional\/"},"modified":"2020-10-26T12:14:41","modified_gmt":"2020-10-26T17:14:41","slug":"financing-law-has-been-declared-unconstitutional","status":"publish","type":"post","link":"https:\/\/phrlegal.pixelpro.one\/en\/financing-law-has-been-declared-unconstitutional\/","title":{"rendered":"FINANCING LAW HAS BEEN DECLARED UNCONSTITUTIONAL"},"content":{"rendered":"<table class=\"mcnTextContentContainer\" border=\"0\" width=\"100%\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td class=\"mcnTextContent \" valign=\"top\"><span style=\"font-family: inherit; font-size: inherit;\">October 16<\/span><sup style=\"font-family: inherit;\">th<\/sup><span style=\"font-family: inherit; font-size: inherit;\"> 2019<\/span><\/p>\n<p>The Colombian Constitutional Court stated the unconstitutionality of Law 1943 of  2018 (Financing Law), due to irregularities on the law-making proceeding.<\/p>\n<p>The effects of the decision are deferred and are applicable <span style=\"color: #7ab800;\"><strong>as of December 31<sup>st<\/sup> 2019<\/strong><\/span>. Therefore, the decision will be effective as from <span style=\"color: #7ab800;\"><strong>January 1<sup>st<\/sup> 2020<\/strong><\/span>.  In this sense, provisions introduced by Financing Law shall be applicable to corporations, individuals, private equity fund and foreign investors for taxable year 2019<\/p>\n<p>The decision will have effects in the future in order to not affect consolidated legal situations, such as equity tax ( <em>impuesto al patrimonio<\/em>) and the voluntary disclosure program ( <em>impuesto de normalizaci\u00f3n tributaria<\/em>) duly filed and paid by taxpayers during year 2019.<\/p>\n<p>In case that prior to<span style=\"color: #7ab800;\"> <strong>December 31<sup>th<\/sup> 2019<\/strong><\/span><strong> <\/strong>the Colombian Congress does not enact a new tax reform, provisions in force before Financing Law will apply.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>October 16th 2019 The Colombian Constitutional Court stated the unconstitutionality of Law 1943 of 2018 (Financing Law), due to irregularities on the law-making proceeding. The effects of the decision are deferred and are applicable as of December 31st 2019. Therefore, the decision will be effective as from January 1st 2020. In this sense, provisions introduced [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9146,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9337","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>FINANCING LAW HAS BEEN DECLARED UNCONSTITUTIONAL - PHR Legal | Posse Herrera Ruiz<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FINANCING LAW HAS BEEN DECLARED UNCONSTITUTIONAL - PHR Legal | Posse Herrera Ruiz\" \/>\n<meta property=\"og:description\" content=\"October 16th 2019 The Colombian Constitutional Court stated the unconstitutionality of Law 1943 of 2018 (Financing Law), due to irregularities on the law-making proceeding. 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