JurídicoESEN
Constitutional review ruling (C)January 22, 1998Full bench

C-005 de 1998

The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.

Reporting justice Jorge Arango Mejía

✓Claimant Alfredo Lewin Figueroa Y Otro

✓
Topic · hard data
Ley 223/95. Art. 161 Inc. 3. Correciones A La Declaracion Tributaria. Exequible.
01

Topics and subtopics of the ruling

✓What the ruling decides and analyzes, as indexed by the Court's case-law reporter's office. Each topic links to every decision that addresses it.

Sancion De Plano
  • Vulneración del debido proceso
  • Vulneración del derecho de petición
Declaracion Tributaria
  • Sanción por improcedencia de solicitud de corrección
4 topics · 3 subtopics · source: case-law reporter's topic index
02

What it decided

Holdings on Ley 223/95. Hard data, verified against the operative part — citable.

·

Operative part (Resuelve)

✓Verbatim text of the decision, as it appears in the ruling. It complements the structured holdings above.

  1. Declarar EXEQUIBLE el inciso
  2. tercero. del artículo 161, de la ley 223 de 1995, que modificó el artículo 589 del Estatuto Tributario, bajo el entendido de que la aplicación de la sanción allí establecida debe ser resultado de un proceso previo, por las razones expuestas en esta sentencia.
Verbatim text · source: operative part of the ruling
03

The bench that decided

We distinguish who appears in the ruling (signature, vote or concurrence) from who probably sat on the Court on that date. The difference is shown by color and shape.

04

How it connects

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The document’s networkthe most influential links · node size is how often the Court cites it
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.