{"id":7531,"date":"2016-08-24T23:06:25","date_gmt":"2016-08-25T04:06:25","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/ruling-constitutional-court\/"},"modified":"2020-10-26T08:12:16","modified_gmt":"2020-10-26T13:12:16","slug":"ruling-constitutional-court","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/ruling-constitutional-court\/","title":{"rendered":"RULING OF THE CONSTITUTIONAL COURT"},"content":{"rendered":"<p><strong>RULING OF THE CONSTITUTIONAL COURT<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Ruled unconstitutional the prohibition to compensate balances in favor of the corporate income tax for equality \u201cCREE\u201d with other taxes<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>The Constitutional Court reaffirmed that the tax power of the legislator is not an imposing faculty that can be used to cause unjustified restrictions to taxpayers<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">In its Ruling C-393 of 2016, the Constitutional Court determined that article 20 of Law 1739 of 2014, which limits the possibility of compensating balances in favor of \u201cCREE\u201d with other tax liabilities, ignores the principle of justice and tax fairness.<\/p>\n<p style=\"text-align: justify;\">The Court applied \u201creasonability intermediate test\u201d methodology to the prohibition and found that: (i) the purpose of this prohibition was to ensure the financing of educational social programs (ii) the way in which the financing is ensured is adequate to achieve this purpose (iii) in the tax area there is no other figure that achieve this objective with the same effectiveness, however (iv) the measure is disproportionate compared to the tax fairness parameter.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ruled unconstitutional the prohibition to compensate balances in favor of the corporate income tax for equality \u201cCREE\u201d with other taxes<\/p>\n","protected":false},"author":2,"featured_media":7273,"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":"","ast-disable-related-posts":"","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 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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-7531","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>RULING OF THE CONSTITUTIONAL COURT - PHR Legal | Posse Herrera Ruiz<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/phrlegal.com\/en\/novelties-en\/ruling-constitutional-court\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RULING OF THE CONSTITUTIONAL 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