C-434 de 1996
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 Carlos Andres Gonzalez Maya
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.
- Improcedencia para revisor fiscal despedido
- Supuesto de inconstitucionalidad
- Tratamiento por otras ramas del derecho
- Regulación legal ordinaria
- Datos falsos sobre estados financieros
What it decided
Holdings on Ley 222/95. 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.
- Primero. Declárase EXEQUIBLE, únicamente en cuanto no desconoce el principio constitucional de unidad de materia, el artículo 43 de la Ley 222 de 1995.
- Se condiciona la exequibilidad declarada, en el sentido de que los sujetos activos de las conductas allí previstas son única y exclusivamente los administradores, contadores y revisores fiscales de sociedades civiles o mercantiles.
- Segundo. Declárase EXEQUIBLE el artículo 232 de la misma Ley, en el entendido de que su aplicación no puede afectar derechos adquiridos, individuales y concretos, ya consolidados en cabeza de trabajadores.
The bench that decided
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.