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Legal Framework for the Sugary Drinks Tax in Colombia

The document provides a summary on the legal framework for the sugary drinks tax in Colombia


The WHO and the PAHO have published clear norms recommending the implementation of fiscal policies as an effective strategy to reduce obesity. At the national level, the Law of Obesity and diverse public policy documents confirm the duty and commitment of the Colombian State to reduce obesity and promote a healthy diet.

From a normative perspective, the Colombian Constitution provides to the legislature a wide margin to impose fiscal policies.

A reading of Constitutional and International Human Rights standards allows the assertion that a tax on sugary drinks is a coherent, adequate and convenient measure for the protection of the Constitutional rights to health, nutrition and the rights of children.

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