C-521 de 1997
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 Juan Manuel Arango Velez
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.
- Prohibición legal de conceder exenciones o tratamientos preferenciales
- Gravamen
- Le corresponde indicar actividades y materias gravadas
What it decided
Holdings on Ley 12/32. 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 (3 points)
- Primero. Decláranse EXEQUIBLES, en el entendido de que se refieren a las entidades territoriales que hoy contempla el artículo 286 de la Constitución, los artículos 6 de la Ley 1 de 1982 y 203 del Decreto 1222 de 1986.
- Segundo. Decláranse EXEQUIBLES las expresiones "los Municipios no podrán gravar las loterías y los premios en ninguna forma", pertenecientes al artículo 7, numeral 2, de la Ley 12 de 1932.
- Tercero. Por carencia actual de objeto, INHIBESE la Corte de resolver sobre las expresiones "Este impuesto no afectará los impuestos departamentales ya establecidos o que se establezcan en virtud de las autorizaciones legales vigentes", que hacen parte del artículo 7, numeral 2, de la Ley 12 de 1932.
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.