C-054 de 1999
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Vladimiro Naranjo Mesa
✓Claimant Martin Emilio Rey Castillo
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.
- Sanción por correcciones
- Sanción
- Alcance en materia tributaria
- Naturaleza
What it decided
Holdings on Decreto 624/89. 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 EXEQUIBLES los paragrafos 1deg y 2deg del articulo 644 del Decreto 624 de 1989 (Estatuto Tributario)
The bench that decided
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How it connects
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.