C-229 de 2004
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Rodrigo Escobar Gil
✓Claimant Rodrigo Linero Barraza
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.
- Disposición acusada no contiene sanción por incumplimiento de obligación material
- Ausencia de cargo de inconstitucionalidad
- Contenido normativo no presente en disposición demandada
- No precisión de contenido normativo contra el que se dirige la acusación
- Sanción por incumplimiento del deber
- Precisión de contenido normativo demandado
- Requisitos mínimos
- Ponderación con el debido proceso y carácter participativo de la acción
Case-law reporter's summary (what was argued and decided, in prose)
Decreto 624 de 1989.
Arts. 641 y 642.
Estatuto tributario.
Extemporaneidad en presentacion de declaraciones tributarias.
Sancion al contribuyente que presente declaracion posterior al emplazamiento.
Inhibida.
What it decided
Holdings on Decreto 624/89. 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 Constitucion,
- R E S U E L V E
- INHIBIRSE para emitir un pronunciamiento de fondo en relacion con los articulos 641 y 642 del Estatuto Tributario, por ineptitud sustantiva de la demanda.
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.