JurídicoESEN

Article 3

º

Decreto 2539 de 1994 · por el cual se dictan disposiciones en materia de retenciones en la fuente

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. Mecanismos de declaración, pago y control de la retención por ingresos obtenidos en el exterior. Lo dispuesto en los artículos 2º, 3º y 4º del Decreto 1402 de 1991 continuará aplicándose a la retención por ingresos obtenidos en el exterior de que trata este Decreto.

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 2539 de 1994