Authorities
Judgments and DIAN doctrine cited from the Tax Statute
Records for Constitutional Court, Consejo de Estado, and DIAN doctrine linked from the Estatuto Tributario. Official sources sit at the foot of each page. Not legal advice.
Browse authorities
Filter by kind or search the citation label.
11012 authorities
120 / 11012 results
- StatuteText
ley 0223 1995
124-1
381 cited
- StatuteText
1111
1111
311 cited
- StatuteRecord
ley 0006 1992
640-2
248 cited
- ResolutionRecord
resolucion dian 0227 2025
1.6.5.1.1.1
206 cited
- StatuteRecord
ley 0633 2000
368-2
204 cited
- StatuteRecord
ley 0788 2002
114
198 cited
- JudgmentText
C-481-19
C-481-19
190 cited
- StatuteRecord
ley 0863 2003
408
185 cited
- StatuteRecord
ley 0488 1998
616-3
165 cited
- DIAN doctrineText
1.2-I-I
1.2-I-I
120 cited
- DIAN doctrineText
concepto tributario dian 0000912 2018
1.19.1
114 cited
- StatuteRecord
ley 0049 1990
649
114 cited
- StatuteRecord
1050
1050
104 cited
- ResolutionRecord
resolucion dian 0162 2023
162
97 cited
- DecreeRecord
decreto 0187 1975
116
93 cited
- DIAN doctrineText
concepto tributario dian 0000106 2022
4.2.4.10.
92 cited
- DecreeRecord
2972
2972
92 cited
- DecreeRecord
decreto 1468 2019
2.1.1.13
89 cited
- StatuteRecord
1430
1430
86 cited
- ResolutionRecord
resolucion dian 0124 2021
124
75 cited
- StatuteRecord
ley 0383 1997
107
72 cited
- DecreeRecord
decreto 2634 2012
23-1
71 cited
- ResolutionRecord
1255
1255
71 cited
- ResolutionRecord
resolucion dian 0098 2020
98
69 cited
- DecreeRecord
1643
1643
65 cited
- DecreeRecord
decreto 2701 2013
10
65 cited
- DecreeRecord
decreto 2587 1999
1
63 cited
- DecreeRecord
decreto 2794 2001
616-3
63 cited
- StatuteRecord
2155
2155
63 cited
- DecreeRecord
decreto 2661 2000
1
61 cited
- DecreeRecord
decreto 3257 2002
3257
61 cited
- DecreeRecord
decreto 3804 2003
1
61 cited
- ResolutionRecord
resolucion dian 11004 2018
11004
60 cited
- DIAN doctrineText
18075
1.2.4.10.
59 cited
- DecreeRecord
4715
4715
58 cited
- DecreeRecord
decreto 4344 2004
3
57 cited
- JudgmentText
C-421-95
C-421-95
55 cited
- DecreeRecord
decreto 0836 1991
12
55 cited
- DecreeRecord
decreto 2076 1992
2076
53 cited
- DecreeRecord
decreto 4714 2005
4714
52 cited
- DecreeRecord
decreto 1091 2020
1091
51 cited
- DecreeRecord
decreto 1794 2013
12
51 cited
- DecreeRecord
decreto 2264 2019
1.2.1.20.3
51 cited
- DecreeRecord
decreto 2345 2019
1
51 cited
- DecreeRecord
decreto 3050 1997
30
50 cited
- JudgmentText
C-506-02
C-506-02
47 cited
- DecreeRecord
decreto 0380 1996
28
47 cited
- DecreeRecord
decreto 2053 1974
112
47 cited
- DecreeRecord
decreto 2487 2022
1.6.1.13.2.27
45 cited
- DecreeRecord
decreto 4907 2011
4907
45 cited
- DecreeRecord
decreto 1435 2020
13
44 cited
- DIAN doctrineText
3966
3966
44 cited
- DecreeRecord
decreto 2250 2017
1.2.1.20.4
43 cited
- DecreeRecord
decreto 4345 2004
4345
43 cited
- DecreeRecord
1545
1545
42 cited
- DecreeRecord
decreto 0219 2023
10
40 cited
- DecreeRecord
decreto 2755 2003
2755
40 cited
- ResolutionRecord
resolucion dian 0165 2023
165
39 cited
- DecreeRecord
decreto 1000 1997
1000
38 cited
- DecreeRecord
decreto 4818 2007
4818
38 cited
- DecreeRecord
decreto 4836 2010
4836
38 cited
- DecreeRecord
decreto 4929 2009
4929
38 cited
- StatuteRecord
ley 0100 1993
2017
38 cited
- DecreeRecord
decreto 4680 2008
4680
37 cited
- StatuteRecord
ley 0962 2005
304
36 cited
- ResolutionRecord
resolucion dian 10537 2002
10537
36 cited
- DecreeRecord
decreto 0747 1996
1
35 cited
- ResolutionRecord
resolucion dian 8961 2003
8961
35 cited
- DIAN doctrineRecord
concepto tributario dian 0001466 2017
8.39
34 cited
- StatuteRecord
1955
1955
34 cited
- DIAN doctrineRecord
6363
6363
34 cited
- ResolutionRecord
resolucion dian 0008 2020
10
34 cited
- DecreeRecord
decreto 3030 2013
3030
33 cited
- DecreeRecord
decreto 0700 1997
700
32 cited
- DecreeRecord
decreto 0825 1978
19
32 cited
- DecreeRecord
decreto 1680 2020
1
32 cited
- DIAN doctrineRecord
52431
52431
32 cited
- DecreeRecord
decreto 2685 1999
412-1
31 cited
- ResolutionRecord
resolucion dian 0188 2024
188
31 cited
- DecreeRecord
decreto 0433 1999
30
30 cited
- DecreeRecord
decreto 0449 2003
13
30 cited
- DecreeRecord
decreto 0522 2003
20
30 cited
- StatuteRecord
ley 0599 2000
434A
30 cited
- StatuteRecord
1450
158-1
30 cited
- JudgmentRecord
C-981-05
C-981-05
29 cited
- DecreeRecord
decreto 0124 1997
124
29 cited
- DecreeRecord
decreto 0326 1995
13
29 cited
- DecreeRecord
decreto 0401 2020
401
29 cited
- ResolutionRecord
resolucion dian 0042 2020
76
29 cited
- JudgmentRecord
C-520-19
C-520-19
28 cited
- DecreeRecord
decreto 3805 2003
3805
28 cited
- DecreeRecord
decreto 0019 2012
19
27 cited
- DecreeRecord
decreto 2231 2023
1.2.4.1.14
27 cited
- DIAN doctrineRecord
19560
19560
27 cited
- ResolutionRecord
resolucion dian 10540 2002
10540
27 cited
- DecreeRecord
decreto 0406 2001
15
26 cited
- DecreeRecord
decreto 2229 2023
2229
26 cited
- DIAN doctrineRecord
91291
91291
26 cited
- DecreeRecord
decreto 0405 2001
23
25 cited
- DecreeRecord
decreto 1189 1988
11
25 cited
- DecreeRecord
decreto 2442 2018
1
25 cited
- DecreeRecord
decreto 2579 1983
20
25 cited
- StatuteRecord
1004
1004
25 cited
- JudgmentRecord
C-992-01
C-992-01
24 cited
- DIAN doctrineRecord
2211
1.1-I
24 cited
- DecreeRecord
decreto 0570 1984
17
23 cited
- DecreeRecord
decreto 0841 1998
841
23 cited
- DecreeRecord
decreto 2150 2017
1.2.1.5.4.9
23 cited
- DecreeRecord
decreto 2595 1979
31
23 cited
- StatuteRecord
ley 0716 2001
20
23 cited
- StatuteRecord
ley 0939 2004
939
23 cited
- StatuteRecord
1066
1066
23 cited
- ResolutionRecord
resolucion dian 8973 2003
8973
23 cited
- DIAN doctrineRecord
9391
Título 10
22 cited
- DecreeRecord
decreto 1001 1997
14
22 cited
- DecreeRecord
decreto 1165 1996
12
22 cited
- DecreeRecord
decreto 1744 1991
16
22 cited
- DecreeRecord
decreto 2075 1992
19
22 cited
- StatuteRecord
ley 0174 1994
14
22 cited
- JudgmentRecord
C-910-04
C-910-04
21 cited
Reference only. These records do not replace the Official Gazette, the court report, or the original DIAN ruling.