C-091 de 2002
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Jaime Córdoba Triviño
✓Claimant Omar Edgar Borja Soto Y Otro
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.
- Presunciones en materia tributaria
Case-law reporter's summary (what was argued and decided, in prose)
Ley 633 de 2000.
Art. 34 parag.
(p.).
Normas en materia tributaria.
Tratamiento a los fondos obligatorios para vivienda de interes social y fortalecimiento finanzas de la rama judicial.
Quienes pertenecen al regimen simplificado del iva.
Equidad tributaria
What it decided
Holdings on Ley 633/00. 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.
- ESTARSE A LO RESUELTO en el numeral
- duodecimo. de la parte resolutiva de la Sentencia C-992 de 2001 en relacion con la demanda de inexequibilidad parcial presentada contra el paragrafo del articulo 34 de la Ley 633 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
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.