C-1147 de 2004
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Manuel José Cepeda Espinosa
✓Claimant Carlos Alfredo Duran Martinez
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.
- Pertenencia al régimen simplificado del impuesto sobre las ventas
Case-law reporter's summary (what was argued and decided, in prose)
Ley 863 de 2003 art. 14 numeral 3.
Se establecen normas tributarias aduaneras fiscales y de control para estimular el crecimiento economico y el saneamiento de las finanzas publicas.
Regimen simplificado del impuesto sobre las ventas.
Que su establecimiento
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 Constitucion,
- RESUELVE
- ESTARSE A LO RESUELTO en la sentencia C-1114 de 2004, mediante la cual la Corte declaro inexequible el numeral 3o del articulo 14 de la Ley 863 de 2003.
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.