C-072 de 2004
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Luis Eduardo Montealegre Lynett
✓Claimant Francisco Jose Garcia Lara
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.
- Impuesto sobre las ventas en juegos de suerte y azar
Case-law reporter's summary (what was argued and decided, in prose)
Ley 788 de 2002.
Art. 115.
Adicion al estatuto tributario.
Art. 420.
Expedicion normas tributarias y penales del orden nacional y territorial.
Iva sobre juegos de suerte y azar.
Excepcion de loterias.
Tarifa del 5%.
Base gravable.
Cosa juzgada constitucional
What it decided
Holdings on Ley 788/02. 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
- Estarse a lo resuelto en la sentencia C-1147 de 2003 declaró inexequible el artículo 115 de la Ley 788 de 2002.
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.