C-300 de 2002
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Alvaro Tafur Galvis
✓Claimant Carlos Alberto Ballesteros Baron
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.
- Derogación sobreviniente de disposición legal
- Derogación de norma
- Vigencia o producción de efectos jurídicos
- Efectos
- Presunción de derecho en ingresos anuales superiores
- Pertenecientes a este régimen
- Desaparición de presunción de derecho de obtención de ingresos anuales superiores por el contribuyente
- Efectos en cuanto modificaciones que benefician al contribuyente
Case-law reporter's summary (what was argued and decided, in prose)
Ley 633 de 2000.
Art. 34 parag.
(p.) derogado por la ley 716 de 2001.
Arts. 12 y 13.
Normas en materia tributaria.
Tratamiento a los fondos obligatorios para la vivienda de interes social.
Fortalecimiento finanzas de la rama judicial.
Impuesto sobre las ventas
What it decided
Holdings on Ley 633/00. 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
- R E S U E L V E
- Declararse INHIBIDA para pronunciarse en relación con la expresión "se presume de derecho" contenida en el parágrafo del artículo 34 de la Ley 633 de 2000.
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.
How it connects
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.