C-207 de 2005
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Alfredo Beltrán Sierra
✓Claimant Herlein Gaviria Zuluaga Y Otros
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.
- Requisitos para pertenecer al Régimen Simplificado del Impuesto a las Ventas
Case-law reporter's summary (what was argued and decided, in prose)
Ley 863 de 2003 art. 14 numeral 3.
Se establecen normas tributarias aduaneras fiscales y de control para estimular el crecimiento economico y el saneamiento de las finanzas publicas.
Regimen simplificado del impuesto sobre las ventas.
Ubicacion del establecimiento de comercio.
La condicion establecida en el numeral 3 acusado es irracional e irrazonable.
Cosa juzgada.
Estese a lo resuelto en la sentencia c-1114/04
What it decided
Holdings on Ley 863/03. 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 :
- Estarse a lo resuelto en la sentencia C-1114 de 2004, que declaró inexequible el numeral 3 del artículo 14 de la Ley 863 de 2003 "por la cual se establecen normas tributarias, aduaneras, fiscales y de control para estimular el crecimiento económico y el saneamiento de las finanzas públicas".
The bench that decided
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.