Adiciónase el Estatuto Tributario con el siguiente parágrafo 5° del artículo 188:
“Parágrafo 5°. Elimínase a partir del año gravable 1999, la renta presuntiva sobre patrimonio bruto de que trata el presente artículo.”
Ley 488 de 1998 →Struck down
Article 5
Eliminación Renta Presuntiva Sobre Patrimonio Bruto
Ley 488 de 1998 · por la cual se expiden normas en materia Tributaria y se dictan otras disposiciones fiscales de las Entidades Territoriales.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
1 ruling reviewed it1 struck down
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Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
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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.
1 ruling · source: the operative part of each ruling