Colombia vs Taxpayer, November 2020, The Constitutional Court, Sentencia No. C-486/20

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A Colombian taxpayer had filed an unconstitutionality complaint against Article 70 (partial) of Law 1819 of 2016, “Whereby a structural tax reform is adopted, mechanisms for the fight against tax evasion and avoidance are strengthened, and other provisions are enacted.”

The Constitutional Court ruled that the Colombian GAAR legislation was not unconstitutional.


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(1) Corte Constitucional - Sentencia C-480 del 19 de noviembre de 2020

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