Constitución en Inglés

245 Corte Constitucional de Colombia Revenues obtained in the exercise of a liquor monopoly shall be earmarked on a preferential basis for health and educational services. Tax evasion with respect to revenues originating from financial monopolies shall be sanctioned as a crime under the terms provided by law. The Government shall sell or liquidate the monopolistic enterprises of the State and transfer their operation to third parties when they do not fulfill the efficiency requirements set by law. In all cases workers’ acquired rights shall be respected. A law may establish for border regions, whether on land or sea, special regulations in economic and social matters that are meant to promote their development. In peacetime, only Congress, departmental assemblies, and district and municipal councils may impose fiscal or parafiscal taxes. Law, ordinances, and resolutions must directly determine the tax authority, taxpayer, taxable facts, tax bases and rates. Law, ordinances, and resolutions may permit authorities to determine the rate of taxes and fees that are collected from taxpayers to offset the costs of services that authorities provide them or their participation in the benefits that pertain to these services; but the system and the method to define such costs and benefits and the manner of allocating them must be determined by law, ordinances, or resolutions. ARTICLE 337 ARTICLE 338