JurídicoESEN
Constitutional review ruling (C)September 4, 1996Full bench

C-409 de 1996

The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.

Reporting justice Alejandro Martínez Caballero

✓Claimant Michael Anderson Gomez

✓
Topic · hard data
Ley 223/95. Art. 84 Parcial. Limitacion A Los Costos. Estatuto Tributario. Exequible.
01

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.

Equidad Tributaria
  • Límites a deducciones
Costos
  • Límite al monto
Renta Gravable
  • Limitación a deducciones
5 topics · 5 subtopics · source: case-law reporter's topic index
02

What it decided

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

Art. 122Decreto 624/89 «"costos" del artículo 84 de la Ley 223 de 1995»UPHELD
Art. 84Ley 223/95UPHELD
2 holdings · source: operative part of the ruling
·

Operative part (Resuelve)

✓Verbatim text of the decision, as it appears in the ruling. It complements the structured holdings above.

  1. en nombre del pueblo y por mandato de la Constitución,
  2. RESUELVE
  3. Declarar EXEQUIBLE la expresión "costos" del artículo 84 de la Ley 223 de 1995
Verbatim text · source: operative part of the ruling
03

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.

04

How it connects

Each decision is a node in the case-law network: it cites some and is cited by others. Follow the threads.

The document’s networkthe most influential links · node size is how often the Court cites it
← cites 5cited by 72 →C-409/96C-445/95 — Dec. 624/89. Arts 816 Y 854 Parciales. Principios Tributarios. Compensacion De Impuestos. Exequibles. · cited 248 timesC-445/951995C-265/94 — Ley 44/93. Arts 12 Y 38 Parciales. Tipos Constitucionales De Asociacion. Sociedades Mercantiles. Exequibles. · cited 189 timesC-265/941994C-280/96 — Ley 200/95. Arts. 202225272931324143526166737982110115 116 Y 177 Parciales. Exequibles E Inexequibles. · cited 175 timesC-280/961996C-015/93 — Dec 624/89. Art 278. Estatuto Tributario. Constitucional · cited 51 timesC-015/931993C-364/93 — Ley 6/92. Art 118. Titulos De Deuda Publica. Ajuste De Pensiones Del Sector Publico. Gravamen Especial. Exequible. · cited 28 timesC-364/931993C-776/03 — Ley 788 De 2002. Arts. 8 29 (P.) 34 57 69 70 71 72 73 74 114 Y 116. Expedicion Normas Tributarias Y Penales Del Orden Nacional Y Territorial · cited 192 timesC-776/032003T-951/05 · cited 101 timesT-951/052005C-876/02 — Impuesto Para Preservar La Seguridad Democratica. Recae Sobre Conjunto De Patrimonio De Entidades Declarantes Del Impuesto De Renta · cited 74 timesC-876/022002C-643/02 — Retencion En La Fuente En Trabajador Asalariado No Declarante Y Trabajador Independiente No Declarante. Sistema Distinto De Determinación Y · cited 72 timesC-643/022002C-002/18 — Reforma Tributaria. Tarifa Especial Impuesto De Renta Para Dividendos O Participaciones. Obligaciones Contables. Tratamiento De Factoring En · cited 65 timesC-002/182018C-169/14 — Arancel Judicial · cited 64 timesC-169/142014C-1003/04 — Impuesto De Industria Y Comercio. Facultad Legislativa Para Establecer Carácter Deducible Para Efectos Del Impuesto De Renta Y En Qué Porcen · cited 64 timesC-1003/042004C-010/18 — Impuesto Sobre La Equidad, Cree. Base Gravable. · cited 63 timesC-010/182018
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.