C-488 de 2000
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Carlos Gaviria Díaz
✓Claimant Alberto Echavarria Saldarriaga
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, en principio, sobre interpretación de normas
- Improcedencia sobre sucesos que pueden acaecer en desarrollo de la norma
- Hechos que se consideran venta
- Adición o nuevo hecho generador
- Elementos
- Incorporación y transformación de bienes
- Traspasos intermedios de propiedad como hecho generador
- Nuevos hechos u operaciones
- Finalidad
- Expresiones sin significado claro
- No determinación de existencia de obligación
- Objeto primordial
- Finalidad
- Objeto primordial
Case-law reporter's summary (what was argued and decided, in prose)
Ley 488/98.
Art. 50.
Hechos que se consideran venta en materia tributaria.
Exequibles.
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.
- en nombre del pueblo y por mandato de la Constitución,
- R E S U E L V E :
- Declarar EXEQUIBLE el artículo 50 de la ley 488/98 que adiciona al artículo 421 del Estatuto Tributario, el literal c).
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.