JurídicoESEN

Article 2

O

Decreto 1739 de 1991 · por el cual se establece la base imponible para los cobros que efectúa la Dirección General de Aduanas.

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 2 o. Aplicación. En los regímenes aduaneros, excepto la exportación definitiva o temporal, la salida temporal de perfeccionamiento pasivo o cuando expresamente lo señale una norma, deberá aplicarse el valor aduanero establecido en el artículo anterior.

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 1739 de 1991