JurídicoESEN

Article 496

Liquidación De Utilidades

Decreto 410 de 1971 · POR LA CUAL SE EXPIDE EL CÓDIGO DE COMERCIO

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.

Los beneficios obtenidos por las sucursales de sociedades extranjeras, se liquidarán de acuerdo con los resultados del balance de fin de ejercicio, aprobado por la Superintendencia. Por consiguiente, la sucursal no podrá hacer avances o giros a la principal, a buena cuenta de utilidades futuras.

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. 1993
    C-486/93Constitutional reviewUPHELD
1 ruling · source: the operative part of each ruling
See all of Decreto 410 de 1971