C-1295 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 Henry Alfonso Fernandez Nieto
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.
- Norma producida bajo régimen de normalidad y de excepción
- Determinación del sujeto activo
- Sujeto activo
- Creación para conjurar crisis que dio lugar al Estado de Emergencia Económica y Social
- Determinación clara y directa de elementos que conforman la obligación
- Importancia
- Significado
Case-law reporter's summary (what was argued and decided, in prose)
Ley 633 de 2000.
Arts 870 871 872 873 874 875 876 877 878 879 880 y 881.
Estatuto tributario.
Gravamen de movimientos financieros.
Tarifa sujetos pasivos causacion base gravable agentes de retencion declaracion y pago administracion exenciones agentes de retencion
What it decided
Holdings on Decreto 624/89. 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.
See the operative part (22 points)
- en nombre del pueblo y por mandato de la Constitución,
- R E S U E L V E:
- Declarar EXEQUIBLES, por el cargo formulado, los artículos 870 a 881 del Estatuto Tributario, tal como fueron adicionados por el artículo 1º de la Ley 633 de 2000.
- ALFREDO BELTRÁN SIERRA
- Presidente
- JAIME ARAUJO RENTERÍA
- Magistrado
- MANUEL JOSE CEPEDA ESPINOSA
- Magistrado
- JAIME CÓRDOBA TRIVIÑO
- Magistrado
- RODRIGO ESCOBAR GIL
- Magistrado
- MARCO GERARDO MONROY CABRA
- Magistrado
- RODRIGO UPRIMNY YEPES
- Magistrado (E)
- ALVARO TAFUR GALVIS
- Magistrado
- CLARA INÉS VARGAS HERNÁNDEZ
- Magistrada
- MARTHA VICTORIA SÁCHICA MENDEZ
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.