Boletín #274
20 Oct 2023
Sobretasa para los generadores de energía eléctrica a través de recursos hídricos no aplica a otras actividades
De acuerdo con lo indicado por la Corte Constitucional, el parágrafo 4° del artículo 240 del Estatuto Tributario, modificado por el artículo 10 de la ley 2277 de 2022, no desconoce los principios de certeza y legalidad tributarios.
Experts / Authors
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Ana Yedith Cepeda Chaparro Professional in Finance and International Business with a Master’s in International Taxation, Foreign Trade, and Customs, and a specialization in Tax Law from Universidad Externado de Colombia.View Profile -
Jose Hernán Flórez Pachón Lawyer and Economist from Pontificia Universidad Javeriana with specializations in Financial Law and Tax Law from Colegio Mayor de Nuestra Señora del Rosario. He has completed diplomas in conciliation training (Bogotá Chamber of Commerce), tax administrative procedure (ICDT, 2014), full and SME IFRS with emphasis on taxation (ICDT, 2014), and international taxation (ICDT, 2015).View Profile
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