Adiciónase el artículo 369 del Estatuto Tributario con el siguiente Parágrafo:
"Parágrafo. Las transacciones realizadas a través de la Bolsa de Energía en ningún caso están sometidas a retención en la fuente."
Ley 383 de 1997 →In force
Article 31
Ley 383 de 1997 · por la cual se expiden normas tendientes a fortalecer la lucha contra la evasión y el contrabando, y se dictan otras disposiciones.
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.
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.