JurídicoESEN

Article 77

Intereses Moratorios

Decreto 1909 de 1992 · por el cual se modifica parcialmente la legislación aduanera.

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 moratorios. Cuando quiera que se paguen obligaciones aduaneras de manera extemporánea y sobre aquellas pendientes de pago, se liquidarán intereses moratorios conforme a lo establecido en los artículos 634 y 635 del Estatuto Tributario.

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 1909 de 1992