C-172 de 2001
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Alejandro Martínez Caballero
✓Claimant Isidro Gomez Redondo
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.
- Administración y recaudo
- Límites por autonomía territorial
- Procedimientos
- Competencia para administración y recaudo
- Naturaleza
- Porcentaje a municipios
Case-law reporter's summary (what was argued and decided, in prose)
Ley 488 de 1998.
Art. 147.
Normas en materia tributaria y disposiciones fiscales de entidades territoriales.
Recaudo fiscalizacion liquidacion oficial discusion cobro y devolucion del impuesto sobre vehiculos automotores.
Competencia.
Autonomia municipal.
What it decided
Holdings on Ley 488/98. 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 Constitución,
- RESUELVE
- Declarar EXEQUIBLE el artículo 147 de la Ley 488 de 1998
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.