JurídicoESEN

Article 6

° Ajuste De Activos Representados En Moneda Extranjera, En Upac O Con Pacto De Reajuste

Decreto 2591 de 1993 · por el cual se reglamenta parcialmente el 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.

° Ajuste de activos representados en moneda extranjera, en UPAC o con pacto de Reajuste. Adiciónase al inciso primero del artículo 10 del Decreto 2075 de 1992, lo siguiente: “Los intereses y demás rendimientos financieros constituirán un ingreso financiero.”

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.
See all of Decreto 2591 de 1993