º . Hecho generador. El impuesto que mediante el presente decreto se crea, se causa sobre el patrimonio líquido que posean los sujetos pasivos a 31 de agosto de 2002.
Decreto 1838 de 2002 →In force
Article 3
Decreto 1838 de 2002 · por medio del cual se crea un impuesto especial destinado a atender los gastos del Presupuesto General de la Nación necesarios para preservar la Seguridad Democrática.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
2 rulings reviewed it
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.
2 rulings · source: the operative part of each ruling