JurídicoESEN
Constitutional review ruling (C)November 21, 2000Full bench

C-1545 de 2000

The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.

Reporting justice Carlos Gaviria Díaz

✓Claimant Jose Dario Forero Fernandez

✓
Topic · hard data
Ley 223 De 1995. Arts. 58 Y 59. Racionalizacion Tributaria. Impuesto Global A La Gasolina Y Acpm. Base Gravable Y Tarifa. Mecanismo Constitucional Para Transferir Recursos A Las Entidades Territoriales. Libertad Economica. Exequibles E Inexequibles.
01

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.

Impuesto Global A Gasolina Y Acpm
  • No destinación específica
  • Renta nacional
Legislacion Tributaria
  • No estática ni reformable
Renta
  • Cedida anticipadamente por la Nación a entidades locales
Tributo
  • Sustitución y creación por uno nuevo
  • Unificación
Transferencia A Municipio
  • Sujeción a normas constitucionales
8 topics · 10 subtopics · source: case-law reporter's topic index
02

What it decided

Holdings on Ley 223/95. Hard data, verified against the operative part — citable.

Art. 58Ley 223/95 «inciso 1»UPHELD
Art. 59Ley 223/95UPHELD
2 holdings · source: operative part of the ruling
·

Operative part (Resuelve)

✓Verbatim text of the decision, as it appears in the ruling. It complements the structured holdings above.

See the operative part (7 points)
  1. en nombre del pueblo y por mandato de la Constitución,
  2. R E S U E L V E :
  3. Primero. Declarar EXEQUIBLES el artículo 58, y el inciso
  4. primero. y el parágrafo del artículo 59 de la Ley 223 de 1995 con respecto a los cargos formulados por el actor.
  5. Segundo. Declarar INEXEQUIBLES los incisos
  6. segundo. y
  7. tercero. del artículo 59 de la Ley 223 de 1995.
Verbatim text · source: operative part of the ruling
03

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.

04

How it connects

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The document’s networkthe most influential links · node size is how often the Court cites it
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.