C-1028 de 2004
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Alfredo Beltrán Sierra
✓Claimant Romeo Pedroza Garces
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.
- Información a las centrales de riesgo en materia del estatuto tributario
Case-law reporter's summary (what was argued and decided, in prose)
Ley 863 de 2003 art. 31.
Establece normas tributarias aduaneras fiscales y de control para estimular el crecimiento economico y el saneamiento de las finanzas publicas.
Información a centrales de riesgo respecto del cumplimiento o mora de las obligaciones de impuestos, anticipos, retenciones, tributos y gravamenes aduaneros
What it decided
Holdings on Ley 863/03. 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-993 de 2004, que declaró inexequible el artículo 31 de la Ley 863 de 2003 "Por la cual se establecen normas tributarias, aduaneras, fiscales y de control para estimular el crecimiento económico y el saneamiento de las finanzas públicas."
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.