C-1376 de 2000
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Alfredo Beltrán Sierra
✓Claimant Rafael Rengifo Delgado
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.
- Compensación de pérdidas fiscales
- Deducción de pérdidas de sociedades
- Distinción entre persona natural y jurídica
- Distinción entre persona natural y jurídica
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.
- en nombre del pueblo y por mandato de la Constitución,
- RESUELVE
- Declarar EXEQUIBLE las expresiones "las sociedades" contenida en el artículo 147 del Decreto-ley 624 de 1989 "Por el cual se expide el Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales".
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.