C-275 de 1996
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 Hector Chacon Reyes
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.
- Ciudadano en representación de persona jurídica
- Límites
- Naturaleza
- Potestad tributaria
- Relativo
What it decided
Holdings on Ley 8/09. 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.
See the operative part (2 points)
- Primero. Declárase INHIBIDA para resolver de fondo acerca de la demanda instaurada contra la parte impugnada del artículo 1º de la Ley VIII de 1909 y contra los artículos 37, 68, 71 y parágrafo del 189 del Decreto 0624 de 1989 (Estatuto Tributario), por carencia actual de objeto.
- Segundo. Decláranse EXEQUIBLES, pero sólo en cuanto no violaron el derecho de propiedad ni quebrantaron el inciso 1º del artículo 317 de la Constitución, el artículo 166 del Decreto-Ley 1222 de 1986 (Código de Régimen Departamental); los artículos 44, 67, 69 -literal c-, 72, 73 (partes demandadas), 189 (la palabra "únicamente"), 398 (las palabras "ante el notario en el caso de bienes raíces", del inciso 2º, tal como quedó redactado a partir de la Ley 49 de 1990, artículo 18), 399 y 400 del Decreto 0624 de 1989 (Estatuto Tributario).
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.