JurídicoESEN

Article 266

Definición De Importador Para Efectos De Impuesto Al Consumo

Ley 223 de 1995 · Por la cual se expiden normas sobre racionalización tributaria y se dictan otras disposiciones

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

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Text of the article

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

Para efectos de los capítulos VII, VIII, IX y X de la presente Ley, se entiende por Importador quien ingrese al territorio nacional procedentes del exterior los productos de que tratan tales capítulos.

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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.

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See all of Ley 223 de 1995