C-405 de 1997
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Fabio Morón Díaz
✓Claimant Jorge E Paniagua Lozano
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.
- Dispone exenciones del impuesto sobre las ventas
- Modificaciones del arancel de aduanas
- Exclusión de cuestiones atinentes a política fiscal
- Facultades extraordinarias
- No modificación de bienes gravados y excluidos
- Bienes gravados y excluídos
- Preparaciones anticonceptivas exentas del IVA
- Competencia de la Corte Constitucional
What it decided
Holdings on Decreto 1655/91. 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:
- Declarar EXEQUIBLE el artículo 1º del Decreto 1655 de 1991, en la posición arancelaria 30.06., bajo el entendimiento de que ella incluye "las preparaciones químicas anticonceptivas a base de hormonas o espermicidas", que aparecen clasificadas en el arancel de aduanas NANDINA en la subpartida 30.06.60.00.00.
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.