JurídicoESEN
Constitutional review ruling (C)May 20, 1997Full bench

C-238 de 1997

The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.

Reporting justice Vladimiro Naranjo Mesa

✓Claimant Hector Raul Corchuelo Navarrete

✓
Topic · hard data
Dec. 624/89. Arts. 188 Y 189. Estatuto Tributario. Bases Y Porcentajes De La Renta Presuntiva.
01

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.

Igualdad Tributaria
  • Presunción de rentabilidad del capital
Renta Presuntiva
  • Bases y porcentajes
  • Soporte ius filosófico
Base Del Calculo De La Renta Presuntiva
  • Exclusión de ciertos valores patrimoniales
Funcion Social De La Propiedad Privada
  • Presunción de rentabilidad del capital
7 topics · 6 subtopics · source: case-law reporter's topic index
02

What it decided

Holdings on Decreto 624/89. Hard data, verified against the operative part — citable.

Art. 188Decreto 624/89UPHELD
Art. 189Decreto 624/89UPHELD
Art. 285Ley 223/95UPHELD
Art. 93Ley 223/95UPHELD
4 holdings · source: operative part of the ruling
·

Operative part (Resuelve)

✓Verbatim text of the decision, as it appears in the ruling. It complements the structured holdings above.

  1. Declarar EXEQUIBLES el articulo 188 del decreto 624 de 1989, modificado por el articulo 93 de la ley 223 de 1995 y el articulo 189 del decreto 624 de 1989, modificado por el articulo 285 de la ley 223 de 1995, con excepcion de la expresion "primeros ciento cincuenta millones de", contenida en el paragrafo
  2. tercero. del articulo 188, respecto de la cual se ESTARA A LO RESUELTO en la Sentencia C-564 de 1996.
Verbatim text · source: operative part of the ruling
03

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.

04

How it connects

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The document’s networkthe most influential links · node size is how often the Court cites it
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.