JurídicoESEN
Constitutional review ruling (C)September 20, 2000Full bench

C-1271 de 2000

The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.

Reporting justice Carlos Gaviria Díaz

✓Claimant Rafael Rengifo Delgado

✓
Topic · hard data
Decreto 624 De 1989. Art. 175 Inc. 1. Estatuto Tributario. Deduccion Del Exceso De Renta Presuntiva Sobre Renta Liquida Ordinaria Para Los Contribuyentes. Plazo Para Hacerla Efectiva. Sustraccion De Materia. Cosa Juzgada Constitucional. Inhibida.
01

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.

Inhibicion De La Corte Constitucional
  • Derogación tácita de norma
Renta Presuntiva
  • Bases y porcentajes
2 topics · 2 subtopics · source: case-law reporter's topic index
02

What it decided

Holdings on Decreto 624/89. Hard data, verified against the operative part — citable.

Art. 1Decreto 624/89DECLINED TO RULE
Art. 175Decreto 624/89DECLINED TO RULE
2 holdings · source: operative part of the ruling
·

Operative part (Resuelve)

✓Verbatim text of the decision, as it appears in the ruling. It complements the structured holdings above.

See the operative part (4 points)
  1. en nombre del pueblo y por mandato de la Constitución,
  2. R E S U E L V E :
  3. Declararse INHIBIDA para emitir pronunciamiento sobre la expresión "..dentro de los dos años siguientes,..." contenida en el inciso
  4. primero. del artículo 175 del decreto 624 de 1989 -Estatuto Tributario-, por sustracción de materia.
Verbatim text · source: operative part of the ruling
03

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.

04

How it connects

Each decision is a node in the case-law network: it cites some and is cited by others. Follow the threads.

The document’s networkthe most influential links · node size is how often the Court cites it
constitutional review unification tutela

The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.