C-195 de 1997
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 Luis Enrique Olivera Petro
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.
- Tiempo durante el cual debe regir
- Ley no puede concederla
- Tiempo determinado
- Mecanismo a disposición de los concejos
- Afectación
- Exenciones de impuestos municipales con límite de tiempo
- Restricción
- Aplicación
- Límites constitucionales y legales
- Presunción de inconstitucionalidad normas anteriores a la Constitución
- Regulación régimen del tributo
- Regulación vigente está dada por autonomía territorial
- Autonomía local absoluta
- Decreto excepcional por legislador
- Facultad de establecer exenciones por lapso de tiempo
- Puede decretar exenciones de los propios impuestos
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.
- Declárase EXEQUIBLE el artículo 38 de la ley 14 de 1983, subrogado por el 258 del decreto ley 1333 de 1986, que lo reproduce, y que por las mismas razones se declara exequible.
- Notifíquese,
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.