Disposición más favorable. Si antes de que la autoridad aduanera emita el acto administrativo que decide de fondo, se expide una norma que favorezca al interesado, la autoridad aduanera deberá aplicarla obligatoriamente, aunque no se haya mencionado en la respuesta al Requerimiento Especial Aduanero.
Decreto 2685 de 1999 →In force
Article 520
Decreto 2685 de 1999 · por el cual se modifica la Legislación Aduanera
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