Colombian Constitutional Court Finds Legislative Decree Introducing Tax Measures Under State of Economic Emergency Unconstitutional

Colombia's Constitutional Court issued a press release on 17 April 2026 (dated 15 April) on the decision that Legislative Decree No. 1474 of 29 December 2025 is unconstitutional. The legislative decree introduced tax measures (previous coverage) to meet the expenses of the Colombian budget under the state of emergency established by Decree No. 1390 of 22 December 2025, which was also recently declared unconstitutional. As a result of the decision, the tax measures are withdrawn and no declar…