Inconstitucionalidad de la ley aprobatoria del Convenio de Cooperación con España
| Published date | 24 November 2023 |
| Author | Juan Fernando Díaz |
| Law Firm | Lloreda Camacho & Co |
Recientemente la Corte Constitucional de Colombia profirió la sentencia C-459 del 9 de noviembre de 2023, mediante la cual declaró inconstitucional la ley aprobatoria del Convenio Marco de Cooperación suscrito entre la República de Colombia y el Reino de España, la cual entró en vigor en el 2022, teniendo en cuenta que el impacto de algunos artículos que establecían beneficios tributarios no fue analizado por el Gobierno Colombiano, incumpliéndose así con la obligación establecida en el artículo 7 de la Ley 819 de 2003.
Teniendo en cuenta lo anterior, la Corte Constitucional exhortó al Gobierno colombiano para que presente lo antes posible un nuevo proyecto de ley...
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