Constitución en Inglés

270 constituteproject.org Colombia 2021 entry into force. The other projects will be defined by the respective Collegial Organ of Administration and Decision. The assets and revenues originating from taxes or other sources relating to the exploitation of monopolies of the territorial entities are their exclusive property and enjoy the same guaranties as the property and income of individuals. Departmental and municipal taxes enjoy constitutional protection, and consequently the law may not transfer them to the Nation, except temporarily in the case of a foreign war. The tax system is based on the principles of equity, efficiency, and progressivity. Tax laws shall not be applied retroactively. The domestic and foreign indebtedness of the Nation and the territorial entities may not exceed their capacity for repayment. The law shall regulate this matter. ARTICLE 363 ARTICLE 364 ARTICLE 362