C-153 de 2003
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Jaime Córdoba Triviño
✓Claimant Jairo Casanova Muñoz
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.
- No vulneración de la libertad económica
- Fin constitucionalmente valioso
- Instrumento importante para el fomento de la producción y el aprovechamiento del conocimiento nacional
- Límites
- Procedimiento para establecer renta líquida gravable
- Facultad para establecer tratamientos tributarios diferenciados
- Gastos en el exterior deducibles sin retención en la fuente
- Requisitos para deducción por gastos en el exterior
- Test de igualdad
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 Constitucion,
- RESUELVE:
- Declarar EXEQUIBLE la expresion "Los pagos a comisionistas en el exterior por la compra o venta de mercancias, materias primas u otra clase de bienes" contenida en el literal a) del articulo 121 del Decreto 624 de 1989.
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.