Deróguese el literal c) del numeral 3 del artículo 471 del Estatuto Tributario y modifíquese el literal b) del numeral 1 del mismo artículo, el cual quedará así:
b)
los barcos de recreo y de deporte de la partida 89.03.
Ley 1430 de 2010 →In force
Article 55
Ley 1430 de 2010 · Por medio de la cual se dictan normas tributarias de control y para la competitividad.
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.
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.