The Colombian Constitutional Court has issued its decision on a recent case that challenged the constitutionality of the offset rules for the CREE tax and CREE surtax under Article 20 of Colombia's Tax Reform Act (Act 1739), passed at the end of 2014 ({News-2014-12-24/A/2- previous coverage}). Under the offset rules, neither CREE tax nor CREE surtax credit balances may offset other tax debts or…