JurídicoESEN
Constitutional review ruling (C)April 28, 1999Full bench

C-274 de 1999

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

Reporting justice Eduardo Cifuentes Muñoz

✓Claimant Arturo Yepes Alzate

✓
Topic · hard data
Ley 383/97. Art. 44. Exclusion De Rentas Provenientes Del Ejercicio De Profesiones Liberales. Exequible.
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.

Beneficio Tributario
  • Excluidas ventas provenientes de ejercicio de profesiones liberales y servicios inherentes a las mismas
3 topics · 2 subtopics · source: case-law reporter's topic index
02

What it decided

Holdings on Ley 383/97. Hard data, verified against the operative part — citable.

Art. 44Ley 383/97UPHELD
1 holding · 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. En merito de lo expuesto, la Corte Constitucional
  2. R E S U E L V E
  3. Declarar la EXEQUIBILIDAD del articulo 44 de la Ley 383 de 1997.
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.