C-538 de 1997
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Eduardo Cifuentes Muñoz
✓Claimant Diego Alberto Muriel Tobon
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.
- Examen de papeles de trabajo
- Alcance
- Contenido
- Inviolabilidad
- Función en relación con personas jurídicas que son contratistas
What it decided
Holdings on Ley 43/90. 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 (7 points)
- En merito de lo expuesto, la Corte Constitucional
- R E S U E L V E
- Primero. ESTARSE A LO RESUELTO en la sentencia C-597 de 1996, en relacion con el inciso 2deg del articulo 54 de la Ley 6a de 1992, que reza: "En iguales sanciones incurriran si no suministran a la administracion tributaria oportunamente las informaciones o pruebas que les sean solicitadas".
- Segundo. Declarar EXEQUIBLE la expresion "cuando compruebe que no denuncio oportunamente la situacion de crisis del deudor", contenida en el articulo 118 de la Ley 222 de 1995.
- Tercero. Declarar EXEQUIBLE la oracion "los papeles de trabajo podran ser examinados por las entidades estatales y por los funcionarios de la Rama Jurisdiccional en los casos previstos en las leyes", contenida en el paragrafo del articulo 9 de la Ley 43 de 1990.
- Cuarto. Declarar EXEQUIBLE la expresion "entregandoles los informes que sean pertinentes o los que le sean solicitados", incluida en el numeral 3 del articulo 80 de la Ley 190 de 1995.
- Notifiquese,
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.