JurídicoESEN
Constitutional review ruling (C)November 6, 1996Full bench

C-597 de 1996

The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.

Reporting justice Alejandro Martínez Caballero

✓Claimant Isidoro Arevalo Buitrago

✓
Topic · hard data
Ley 6/92. Art. 54. Sanciones A Contadores Y A Sociedad De Contadores. Exequible.
01

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.

Potestad Sancionadora Tributaria
  • Naturaleza
  • Datos falsos por contadores
  • Límites
Control De Profesiones
  • Intervención del Estado
Cosa Juzgada Relativa
  • Vicios de formación
Tipicidad Administrativa
  • Conductas punibles
6 topics · 8 subtopics · source: case-law reporter's topic index
02

What it decided

Holdings on Decreto 624/89. Hard data, verified against the operative part — citable.

Art. 1Decreto 624/89UPHELD
Art. 659Decreto 624/89 «numeral 1»UPHELD
Art. 659Decreto 624/89UPHELD
Art. 660Decreto 624/89UPHELD
Art. 661Decreto 624/89UPHELD
6 holdings · source: operative part of the ruling
·

Operative part (Resuelve)

✓Verbatim text of the decision, as it appears in the ruling. It complements the structured holdings above.

  1. Primero. DECLARAR EXEQUIBLE el articulo 659-1 del Decreto Ley 624 de 1989, tal y como fue adicionado por el articulo 54 de la Ley 6o de 1992, pero unicamente por las razones expresamente estudiadas en esta sentencia, esto es, por cuanto se tramito en la comision permanente competente y no se violo la unidad de materia.
  2. Segundo. DECLARAR EXEQUIBLES los articulos 659, 660 y 661-1 del Decreto Ley 624 de 1989, tal y como fueron adicionados o modificados por el articulo 54 de la Ley 6o de 1992.
Verbatim text · source: operative part of the ruling
03

The bench that decided

We distinguish who appears in the ruling (signature, vote or concurrence) from who probably sat on the Court on that date. The difference is shown by color and shape.

04

How it connects

Each decision is a node in the case-law network: it cites some and is cited by others. Follow the threads.

The document’s networkthe most influential links · node size is how often the Court cites it
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.