Constitutional review ruling (C)September 26, 2000Full bench

C-1320 de 2000

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

✓Claimant Martin Nicolas Barrios Choles.

✓

Topic · hard data

Ley 488 De 1998. Art 141 Liter. C) Y D). Normas En Materia Tributaria. Autonomia Del Legislador Para Establecer Exenciones Tributarias A Impuestos Del Orden Nacional. Las Exenciones Como Instrumentos De Politica Economica Y Social. Exequible.

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.

Exencion De Impuesto De Vehiculo Automotor

Estímulo al incremento de la productividad

Exencion Y Principio De Equidad Del Tributo

No contradicción

Impuesto De Vehiculo Automotor

Carácter nacional

Exencion Tributaria

Autonomía del legislador
Naturaleza

4 topics · 5 subtopics · source: case-law reporter's topic index

What it decided

Holdings on Ley 488/98. Hard data, verified against the operative part — citable.

Art. 141Ley 488/98 «literal es c, d, e»UPHELD

Art. 141Ley 488/99UPHELD

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.

en nombre del pueblo y por mandato de la Constitución,
RESUELVE:
Decláranse EXEQUIBLES los literales c), d) y e) del artículo 141 de la Ley 488 de 1998.

Verbatim text · source: operative part of the ruling

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.

Appears in the rulingN1 · hard data

Alejandro Martínez Caballero

Magistrado

✓

Alfredo Beltrán Sierra

Magistrado

✓

Alvaro Tafur Galvis