JurídicoESEN

Article 78

Competencia Para Proferir Los Actos Administrativos

Decreto 1742 de 2020 · Por el cual se modifica la estructura de la Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales.

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.

Competencia para proferir los actos administrativos . Sin perjuicio de las competencias establecidas en normas especiales, son competentes para proferir los actos administrativos en materia tributaria y aduanera los empleados públicos de la DIAN nombrados o designados como jefes de las diferentes dependencias de la Entidad.

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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.

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 1742 de 2020