C-657 de 2003
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Clara Inés Vargas Hernández
✓Claimant Gustavo Pardo Ardila Y Otros
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.
- Efectos de las decisiones
- Configuración
What it decided
Holdings on Ley 788/02. 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)
- en nombre del pueblo y por mandato de la Constitucion,
- RESUELVE
- ESTARSE A LO RESUELTO en la Sentencia C-485 de 2003, que declaro exequible el articulo 6deg de la Ley 788 de 2002 condicionado a que se entienda que la Administracion debe limitar la cuantia del registro, de modo que resulte proporcionada al valor de las obligaciones tributarias determinadas oficialmente, o al valor de la sancion impuesta por ella. Para estos efectos, el valor de los bienes sobre los cuales recae el registro no podra exceder del doble de la deuda mas sus intereses. Si efectuado el avaluo de los bienes, estos excedieren la suma indicada, debera reducirse la medida cautelar hasta dicho valor, oficiosamente o a solicitud del interesado, y exequible el articulo 7o de la Ley 788 de 2002.
The bench that decided
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.