JurídicoESEN

Article 14

Decreto 2817 de 1991 · por medio del cual se otorga un tratamiento preferencial en materia aduanera a algunos municipio de La Guajira, Nariño, Cauca y la región de Urabá.

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

01

Text of the article

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

ARTICULO 14 . Cuando se trate de mercancías admitidas con franquicia de derechos en las zonas de régimen aduanero especial y que luego se despachen a consumo en el régimen ordinario, el impuesto a las ventas descontable tendrá como soporte el documento aduanero correspondiente.

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.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Decreto 2817 de 1991