JurídicoESEN

Article 15

Decreto 449 de 2003 · por el cual se reglamenta parcialmente la Ley 788 de 2002 y el Libro VI 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.

Intereses de mora. Los intereses moratorios que se causen en relación con el Gravamen a los Movimientos Financieros se liquidarán diariamente de conformidad con lo establecido en el artículo 634 del Estatuto Tributario, a la tasa señalada en el artículo 635 del mismo ordenamiento.

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 449 de 2003