C-432 de 2003
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Jaime Araujo Rentería
✓Claimant Edgar Alfredo Garzon Saboya
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.
- Competencia en materia tributaria
- Competencia impositiva respecto a beneficios fiscales
- Soberanía fiscal no es absoluta
- Beneficio fiscal
- Creación, supresión y reedición
- Evolución normativa
- Finalidad
- Norma demandada no afecta periodos fiscales consolidados
- Obligación de pagar
What it decided
Holdings on Ley 488/98. 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.
See the operative part (4 points)
- en nombre del pueblo y por mandato de la Constitucion,
- R E S U E L V E:
- 1. Declarase EXEQUIBLE la expresion "y que hayan sus inversionistas anexado la informacion ante la misma entidad para solicitar los certificados de desarrollo turistico antes del 28 de febrero de 1996", contenida en el articulo 102 de la ley 488 de 1998, pero solo por los cargos formulados y examinados en la parte motiva.
- 2. Copiese,
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.