JurídicoESEN

Article 6

Decreto 260 de 2001 · por medio del cual se reglamentan los artículos 392 y 401 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.

º . El presente decreto rige a partir de su publicación y deroga el artículo 4º del Decreto 3715 de 1986 y los artículos 4º, 5º, 6º y 7º del Decreto 408 de 1995.

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 260 de 2001