JurídicoESEN

Article 38

Decreto 2076 de 1992 · DECRETO 2076 DE 1992, 23/12/1992, Por el cual se reglamenta parcialmente el Estatuto Tributario y se dictan otras disposiciones

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.

º . LAS COMPAÑIAS DE FINANCIAMIENTO COMERCIAL NO ESTAN OBLIGADAS A EXPEDIR FACTURA. De acuerdo con lo dispuesto en el

Parágrafo 2

del artículo 616 del Estatuto Tributario, las compañías de financiamiento comercial no están obligadas a expedir factura o documento equivalente por sus operaciones.

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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 2076 de 1992