JurídicoESEN
Constitutional review ruling (C)July 21, 1994Full bench

C-335 de 1994

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 Rodrigo A Escobar Gil

✓
Topic · hard data
Dec. 624/89 Arts. 420 Y 469 Y Ley 06/92. Art. 19. Estatuto Tributario. Iva. Exequibles.
01

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02

What it decided

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

Art. 173Decreto 624/89 «parágrafo»UPHELD
Art. 420Decreto 624/89UPHELD
Art. 437Decreto 624/89 «literal b»UPHELD
Art. 469Decreto 624/89 «parágrafo»UPHELD
Art. 19Ley 6/92 «parágrafo»UPHELD
5 holdings · source: operative part of the ruling
·

Operative part (Resuelve)

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See the operative part (5 points)
  1. Decláranse EXEQUIBLES, por no ser contrarias a la Constitución, las siguientes normas:
  2. a) Las palabras "y para los aerodinos", pertenecientes al parágrafo del artículo 420 del Decreto Ley 624 de 1989;
  3. b) El literal b) del artículo 437 del mismo Decreto, que dice: "En las ventas de aerodinos, tanto los comerciantes como los vendedores ocasionales de éstos";
  4. c) El parágrafo del artículo 469 del mencionado Decreto, tal como quedó después de promulgado el artículo 19 de la Ley 06 de 1991, cuyo texto es el siguiente:
  5. "Parágrafo.- En el caso de los aerodinos de uso privado la tarifa será del 45%".
Verbatim text · source: operative part of the ruling
03

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04

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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.