JurídicoESEN

Article 594-2

Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

1 ruling reviewed it
01

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

ARTICULO 594-2 . DECLARACIONES TRIBUTARIAS PRESENTADAS POR LOS NO OBLIGADOS . Las declaraciones tributarias presentadas por los no obligados a declarar no producirán efecto legal alguno.

02

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

  1. 2002
    C-643/02Constitutional reviewUPHELD
1 ruling · source: the operative part of each ruling
See all of Decreto 624 de 1989