C-197 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 Alirio Uribe Muñoz Y Otro
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.
- Obligación a pesar de diversas técnicas de producción
- Gravamen de hecho objetivo
- Hecho generador
- Potestad impositiva para establecer modelos de vida
- Determinación por legislador
- Potestad del Estado
- No desconoce equidad de tributos
- Alcance del término
What it decided
Holdings on Ley 223/95. 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 término " y tabaco elaborado" contenido en los artículos 207, 210, 211 y 212 de la ley 223 de 1995, pero sólo por los aspectos analizados en la parte motiva de esta providencia.
- Notifíquese,
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.
How it connects
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.