C-145 de 2001
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Luis Eduardo Montealegre Lynett
✓Claimant Rafael Rengifo Delgado Y Otro
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.
- Improcedencia de recurso por reclasificación del régimen
- Reclasificación del régimen simplificado al común
- Improcedencia de recurso por reclasificación
Case-law reporter's summary (what was argued and decided, in prose)
Ley 49 de 1990.
Art. 43 que adiciono el art. 508-1 del estatuto tributario.
Repatriacion de capitales.
Estimulo del mercado accionario.
Reclasificiacion del regimen simplificado al comun.
Cosa juzgada constitucional.
Estese sentencia 85/91 c.s.j.
What it decided
Holdings on Ley 49/90. 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:
- ESTARSE A LO RESUELTO en Sentencia No. 85 del 18 de julio de 1991 por medio de la cual, la Sala Plena de la Corte Suprema de Justicia declaró exequible el artículo 508-1 del Estatuto Tributario, tal y como fue modificado por el artículo 43 de la Ley 49 de 1990
The bench that decided
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.