C-569 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 Ricardo Andres Sabogal Guevara
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.
- Finalidad
- Integración normativa para elementos
- Elementos completos
- Integración normativa para completar elementos
- Claridad y certeza en la predeterminación de los elementos
- Pago por aumento de capital
- Elementos
- Hecho generador
- Nuevo hecho gravable
- Integración de artículos
- Integración por remisión
- Objeto democrático esencial
- Objeto democrático esencial
- Actos objeto de impuesto
Case-law reporter's summary (what was argued and decided, in prose)
Ley 488/98.
Art. 153.
Pago de impuestos de todo aumento de capital de las sociedades por acciones.
Exequible.
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 153 de la Ley 488 de 1998 respecto de los cargos formulados.
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.