- The interpretations and conclusions expressed in this report are entirely those of the author. They do not necessarily represent the views of the Colombian Government or the National Tax and Customs Administration. All websites accessed August 2013.
- Corte Constitucional de Colombia (2003), Sentencia C-776 de 2003, www.secretariasenado.gov.co/senado/basedoc/cc_sc_nf/2003/c-776_2003.html.
- LC Moller, World Bank, Poverty Reduction and Economic Management Unit, Fiscal Policy in Colombia: Tapping its Potential for a More Equitable Society (WPS6092, 2012); OECD, Consumption Tax Trends 2012: VAT/GST and Excise Rates, Trends and Administration Issues (2012).
- The arguments exposed in the sentence declaring the unconstitutionality of the VAT on basic goods were: (1) the lack of proper discussion of a tax measure with such a huge social and economic impact; (2) the need to present a compensatory measure for low-income inhabitants, who could see their spending capacity reduced by the introduction of a generalised VAT and their vital minimum income altered; and (3) the need for the government to show that the progressivity of the tax system as a whole would be preserved, despite any modification included to tax basic goods with VAT.
- Congreso de Colombia (26 December 2012), Law 1607, www.secretariasenado.gov.co/senado/basedoc/ley/2012/ley_1607_2012.html.
World Journal of VAT/GST Law
Volume 2, 2013 - Issue 2