JurídicoESEN

Article 3

º

Decreto 408 de 1995 · por el cual se reglamentan los artículos 365, 366, 366-1, 392 y 401 del Estatuto Tributario.

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.

º . Autorretención sobre comisiones . Lo dispuesto en el artículo 1º de este decreto se aplicará sin perjuicio de la autorretención consagrada en el artículo 1º del Decreto 1742 de 1992 para las comisiones recibidas por entidades vigiladas por la Superintendencia Bancaria.

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 408 de 1995