C-058 de 2001
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Alfredo Beltrán Sierra
✓Claimant Carlos Alberto Cortes Corredor
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.
- Créditos incobrables no dan derecho a descuento
- No lo configura toda prohibición de deducción tributaria
- Cobro anticipado
- Deducción por deudas perdidas o sin valor
Case-law reporter's summary (what was argued and decided, in prose)
Decreto 624 de 1989.
Art. 492.
Estatuto tributario.
Creditos o deudas incobrables no dan derecho a descuento.
Cobro anticipado de impuesto.
Iva.
Exequible.
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 Constitución,
- RESUELVE :
- Declarar exequible el artículo 492 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.