C-1441 de 2000
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Fabio Morón Díaz
✓Claimant Ilma Consuelo Ramos Gonzalez
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.
- Sujeción irrazonable de presentación de recursos
- Imputación del pago a sanciones, intereses y anticipos
- Reimputación del pago a sanciones, intereses y anticipos
- Presentación sujeta a capacidad económica
- Acceso sujeto a pago de liquidación privada
- Presentación sujeta a capacidad económica
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 (8 points)
- en nombre del pueblo y por mandato de la Constitución,
- R E S U E L V E:
- Primero. Declárase INEXEQUIBLE el literal d) del artículo 722 del Decreto 624 de 1989 (Estatuto Tributario) que dice:
- "...
- d) Que se acredite el pago de la respectiva liquidación privada, cuando el recurso se interponga contra una liquidación de revisión o de corrección aritmética.
- "
- Segundo. Declárase EXEQUIBLE el inciso
- segundo. del artículo 804 del Decreto 624 de 1989 (Estatuto Tributario)
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.
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 indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.