JurídicoESEN

Article 2.2.1.8.4

Monopolio Sobre Licores Destilados

Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.

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.

Monopolio sobre licores destilados. En desarrollo del artículo 61 de la Ley 14 de 1983, previa regulación de las asambleas departamentales, los departamentos ejercerán el monopolio sobre los licores destilados, o en su defecto, gravarán con el impuesto de consumo que determina la ley.

(Artículo 3°, Decreto 1095 de 1984)

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.

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See all of Decreto 1625 de 2016