Con ocasión del conocimiento del recurso de apelación de que trata el artículo anterior, los funcionarios de segunda instancia podrán decretar de oficio o a petición de parte, las nulidades que afecten el proceso.
Decreto 1735 de 1964 →In force
Article 16
Decreto 1735 de 1964 · por el cual se modifica el régimen sobre jurisdicción coactiva y se dictan otras disposiciones en materia fiscal.
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Text of the article
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Constitutional history
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