C-160 de 1998
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Carmenza Isaza de Goméz
✓Claimant Alberto Martinez Menendez
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.
- Proporcionalidad de la sanción
- Alcance en materia tributaria
- No es absoluto en materia tributaria
- Alcance
- Aplicación restrictiva de los principios que rigen el derecho penal
- Alcance
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 los terminos de esta sentencia, declaranse EXEQUIBILES, las expresiones "o cuyo contenido presente errores o no corresponda a lo solicitado", contenida en el inciso
- primero. del articulo 651 del Estatuto Tributario, y "se suministro en forma erronea" contenida en el literal a), del mismo articulo, en el entendido de que el error o la informacion que no fue suministrada, genere dano, y que la sancion sea proporcional al dano producido.
- Copiese publiquese, notifiquese e
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.