C-092 de 2001
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Alvaro Tafur Galvis
✓Claimant Oscar Jimenez Leal
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.
- Derogación de norma
Case-law reporter's summary (what was argued and decided, in prose)
Ley 488 de 1998.
Art. 43 (p.).
Normas en materia tributaria.
Disposiciones fiscales de las entidades territoriales.
Bienes que no causan impuesto de iva.
Abstenerse.
What it decided
Holdings on Ley 488/98. 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,
- R E S U E L V E:
- Abstenerse de decidir respecto de la constitucionalidad de las expresiones "10.04. Avena." y " 11.02. Las demas harinas de cereales." contenidas en el articulo 43 de la Ley 488 de 1998 que sustituyo el articulo 424 del Estatuto Tributario, por carencia actual de objeto.
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.