C-289 de 2002
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Rodrigo Escobar Gil
✓Claimant Miguel Herrera Parga
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.
- No mención de otras disposiciones legales consideradas inconstitucionales
- Necesidad de identificar normas legales de las cuales se derivan efectos considerados inconstitucionales
- No integración de proposiciones jurídicas
- No sustentación jurídica de relación entre disposición acusada y efectos inconstitucionales
- Integración
Case-law reporter's summary (what was argued and decided, in prose)
Decreto 624 de 1989.
Art. 4.
Estatuto tributario.
Sinonimos.
Contribuyente y responsable.
Impuesto sobre las ventas.
Ineptitud sustancial de la demanda.
Ausencia de proposicion juridica.
Atribucion de responsabilidades penales administrativas y economicas
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 Constitución,
- RESUELVE
- INHIBIRSE de proferir un pronunciamiento de fondo en relación con el artículo 4º del Decreto 624 de 1989.
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.