C-150 de 1997
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Eduardo Cifuentes Muñoz
✓Claimant Ramiro Rodriguez Lopez
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.
- Límites en designación de agentes retenedores
- Fijación legal de los responsables
- Designación por la DIAN
- Finalidad
- Designación de agentes retenedores
What it decided
Holdings on Ley 223/95. 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 (5 points)
- En merito de lo expuesto, la Corte Constitucional
- R E S U E L V E:
- Declarar EXEQUIBLE, dentro de los terminos expuestos en la presente sentencia, la expresion "...y los que mediante resolucion de la DIAN se designen como agentes de retencion en el impuesto sobre las ventas.", contenida en el numeral
- segundo. del articulo 9 de la Ley 223 de 1995, que fue incorporado al Estatuto Tributario como el inciso
- segundo. del articulo 437-2.
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.