C-231 de 1998
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 Alfredo Olea Jimenez
Topics and subtopics of the ruling
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- Término de prescripción
What it decided
Holdings on Ley 383/97. Hard data, verified against the operative part — citable.
Operative part (Resuelve)
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See the operative part (6 points)
- Primero. ESTESE a lo resuelto por la Corte en Sentencia C-194 del 7 de mayo de 1998 respecto de los articulos 15, 16 y 20 de la Ley 383 de 1997.
- Segundo. Declaranse EXEQUIBLES el inciso
- segundo. y el paragrafo del articulo 6 de la Ley 383 de 1997, que dicen:
- "El termino de prescripcion de la accion sancionatoria en el proceso administrativo destinado a la determinacion de la infraccion cambiaria se contara a partir de la notificacion del acto administrativo de Liquidacion Oficial de Revision de Valor.
- (...)
- Paragrafo. Cuando la declaracion de legalizacion se presente voluntariamente sin previa intervencion de la autoridad aduanera, no procedera la sancion por la infraccion al regimen cambiario establecida en este articulo".
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