JurídicoESEN

Article 93

Agentes De Retención En El Impuesto Sobre Las Ventas

Ley 788 de 2002 · por la cual se expiden normas en materia tributaria y penal del orden nacional y territorial; 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.

Adiciónase el artículo 437 -2 del Estatuto Tributario con el siguiente numeral:

"6. La Unidad Administrativa de Aeronáutica Civil, por el 100% del impuesto sobre las ventas que se cause en la venta de aerodinos".

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 Ley 788 de 2002