JurídicoESEN
Constitutional review ruling (C)February 14, 2001Full bench

C-171 de 2001

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

Reporting justice Carlos Gaviria Díaz

✓Claimant Gabriel Cuero Vallecilla

✓
Topic · hard data
Direccion De Impuestos Y Aduanas Nacionales. Reglamentación Y Garantía De Obligaciones Tributarias
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.

Tributo
  • Regulación, reglamentación y garantía
Direccion De Impuestos Y Aduanas Nacionales
  • Implantación de sistemas técnicos de control
  • Reglamentación y garantía de obligaciones tributarias
4 topics · 5 subtopics · source: case-law reporter's topic index
Case-law reporter's summary (what was argued and decided, in prose)

Ley 6 de 1992.

Art. 50 que adiciono el art. 684-2 al estatuto tributario.

Emision titulos de deuda publica interna.

Ajuste pensiones del sector publico.

Implantacion sistemas tecnicos de control.

Dian.

Exequible.

Case-law reporter's text · normalized for reading (all caps → sentence case)
02

What it decided

Holdings on Decreto 624/89. Hard data, verified against the operative part — citable.

Art. 684-2Decreto 624/89 «El artículo 50 de la Ley 6 de 1992, que adicionó al Estatuto Tributario el artículo 684-2, sólo en relación con los cargos analizados.»UPHELD
Art. 50Ley 6/92UPHELD
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.

  1. en nombre del pueblo y por mandato de la Constitución,
  2. RESUELVE:
  3. Declarar EXEQUIBLE el artículo 50 de la Ley 6 de 1992, que adicionó al Estatuto Tributario el artículo 684-2, sólo en relación con los cargos analizados.
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

Each decision is a node in the case-law network: it cites some and is cited by others. Follow the threads.

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.