C-596 de 1996
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Hernando Herrera Vergara
✓Claimant Christian Eduardo Vargas Espinosa
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.
- Deducción pagos a casas matrices
- Deducción por rentas de fuente colombiana
- No deducible de renta
- Deducibles de renta
What it decided
Holdings on Decreto 624/89. 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 (4 points)
- en nombre del pueblo y por mandato de la Constitución,
- R E S U E L V E :
- Declárase EXEQUIBLE la expresión "siempre que sobre los mismos practiquen las retenciones en la fuente del impuesto sobre la renta y el complementario de remesas", contenida en el artículo 85 de la Ley 223 de 1995, en los términos señalados en la parte motiva de esta providencia.
- Comuníquese,
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.