C-1714 de 2000
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Jairo Charry Rivas
✓Claimant Jorge Romero Rodriguez
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.
- Condicionamiento valor probatorio de documentos al pago de impuesto
- Recaudo de impuesto
- Suspensión valor probatorio de documentos por no pago
- Pago para admisión o tener valor probatorio
- Sanción no tributaria por no pago
- Eficiencia del recaudo
- Evolución
- Medio adecuado de recaudo
- Pago como requisito ad probationem
- Recaudo
- Suspensión de valor probatorio de documentos y no admisión
- Contribuyentes y agentes responsables
- Contribuyentes y agentes responsables
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 INEXEQUIBLE el articulo 540 del decreto 624 de 1989 "por el cual se expide el Estatuto Tributario de los impuestos administrados por la Direccion General de Impuestos Nacionales".
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.