C-032 de 2005
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Jaime Córdoba Triviño
✓Claimant Tito Enrique Orozco Prada
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.
- Facultad precisa del Gobierno Distrital para señalar el porcentaje en el cual se debe reajustar anualmente los avalúos catastrales
- Metodología para la determinación de la base gravable
- Competencia para fijar la base gravable
- No aplicación atendiendo situación diferente
- Reajuste anual por el Gobierno distrital
- Ley no puede determinar en caso concreto el valor de un bien
- Remisiones a autoridades administrativas para la concreción de variables técnicas no susceptibles de fijar en las disposiciones
- Facultad del Gobierno Distrital de reajustar anualmente
Case-law reporter's summary (what was argued and decided, in prose)
Ley 601 de 2000 art. 3.
Concede una autorización a los contribuyentes del impuesto predial unificado en el distrito capital.
Reajuste de los avaluos catastrales de conservación.
Facultad del gobierno distrital y metodologia para reajustar anualmente los avaluos catastrales.
Exequible
What it decided
Holdings on Ley 601/00. 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.
- en nombre del pueblo y por mandato de la Constitucion,
- RESUELVE:
- Declarar EXEQUIBLE el articulo 3o de la Ley 601 de 2000.
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.
How it connects
Each decision is a node in the case-law network: it cites some and is cited by others. Follow the threads.
The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.