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La Autoridad Tributaria ratific\u00f3 mediante concepto lo dispuesto por la Corte Constitucional, as\u00ed: \u201cAhora bien, sin perjuicio del an\u00e1lisis de constitucionalidad que se realizar\u00e1 en seguida, la Corte observa que respecto de los asuntos all\u00ed regulados el \u201cConvenio\u201d y el \u201cProtocolo\u201d, al igual que la mayor\u00eda de los tratados internacionales, tiene aplicaci\u00f3n preferente sobre la normativa interna, no porque sea una norma de mayor jerarqu\u00eda, sino en virtud del criterio de especialidad en cuanto a la materia regulada.<\/em>\u201d<\/p>\n Consulte el documento en el siguiente vinculo.<\/p>\n Contacto:<\/p>\n info@blancodecastro.com<\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjYwNjcifX0=@” url_new_window=”on” button_text=”DESCARGAR ART\u00cdCULO COMPLETO” button_alignment=”left” _builder_version=”4.17.4″ 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