JurídicoESEN
Constitutional review ruling (C)December 5, 1996Full bench

C-692 de 1996

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

Reporting justice José Gregorio Hernández Galindo

✓Claimant Bernardo Carreño Varela

✓
Topic · hard data
Ley 223/95. Art. 63. Dec. 624/89. Art. 359. Contribuyentes Del Impuesto De Renta. Exequibles.
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.

Tributo
  • Lenguaje común en elementos esenciales
1 topic · 1 subtopic · 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. 359Decreto 624/89UPHELD
Art. 63Ley 223/95 «numeral 1»UPHELD
2 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. Declárase EXEQUIBLE en el artículo 63, numeral 1, de la Ley 223 de 1995, las expresiones "...siempre y cuando las mismas sean de interés general...".
  2. Segundo. Decláranse EXEQUIBLES, en el artículo 359 del Decreto 624 de 1989, la frase "...siempre y cuando las mismas sean de interés general y a ellas tenga acceso la comunidad...".
Verbatim text · source: operative part of the ruling
03

The bench that decided

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04

How it connects

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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.