C-084 de 1995
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Alejandro Martínez Caballero
✓Claimant Pedro Nel Ospina Y Otra
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.
- Improcedencia de revisión oficiosa
- Incompetencia
- Fijación de elementos del tributo
- Vicios de forma
- Admisión
- Iniciación
- Fijación de elementos del tributo
- Creación de impuesto
- Unidad de materia
- Lugar de sanción
What it decided
Holdings on Decreto 767/57. 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.
- Primero. Declararse INHIBIDA del conocimiento del Decreto No. 767 de 1957.
- Segundo. Declarar EXEQUIBLE el articulo 21 de la Ley 105 de 1993, pero unicamente por los vicios de forma expresamente estudiadas en esta sentencia, esto es, por haberse sancionado en debida forma la ley, y por no haberse violado el principio de unidad de materia ni el articulo 154 de la Carta.
- Tercero. Declarar EXEQUIBLE el articulo 29 de la Ley 105 de 1993.
The bench that decided
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.