The Constitutional Court and the Minimum Tax Rate

Corporate Services attorney Natalia Dávila wrote an article for Lexir about Colombia's minimum tax rate and a related ruling from the country's Constitutional Court. Ms. Dávila examines Sentence C-219/24, which noted the lack of publication and prior debate of the bill, which went from being a simple rule to a complex one without due legislative process. She also emphasizes the importance of these changes and their impact on Colombian companies, highlighting the need for a more rigorous constitutional analysis to guarantee effective democratic approval.

READ: The Constitutional Court and the Minimum Tax Rate