C-177 de 1996
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice José Gregorio Hernández Galindo
✓Claimant Rafael Gaitan Gomez
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.
- Exención
- Improcedencia de alegar interés nacional
- Inconstitucionalidad
- Propiedad
What it decided
Holdings on Ley 14/83. 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:
- Decláranse INEXEQUIBLES los parágrafos de los artículos 43 de la Ley 14 de 1983 y 208 del Decreto Ley 1333 de 1986 (Código de Régimen Municipal), según los cuales la Caja de Crédito Agrario, Industrial y Minero y la Financiera Eléctrica Nacional no serán sujetos pasivos del Impuesto de Industria y Comercio.
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.