JurídicoESEN
Constitutional review ruling (C)August 19, 2003Full bench

C-715 de 2003

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

Reporting justice Alfredo Beltrán Sierra

✓Claimant Paul Cahn Speyer W.

✓
Topic · hard data
Ley 788 De 2002. Arts. 82 Y 83. Adicion Al Estatuto Tributario. Normas Tributarias Y Penales Del Orden Nacional Y Territorial. Otros Pagos No Deducibles. Pagos O Abonos A Personas Localizadas En Paises Declarados Paraisos Fiscales. Elaboracion De "listas
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.

Cosa Juzgada Constitucional
  • Sentencia de inexequibilidad en Estatuto Tributario
  • Deducción, pagos o abonos en cuenta realizadas a personas naturales, jurídicas u otro tipo de entidad preconstituída
1 topic · 2 subtopics · source: case-law reporter's topic index
02

What it decided

Holdings on Ley 788/02. Hard data, verified against the operative part — citable.

Art. 82Ley 788/02ESTARSE A LO RESUELTO
Art. 83Ley 788/02ESTARSE A LO RESUELTO
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. en nombre del pueblo y por mandato de la Constitucion,
  2. RESUELVE
  3. ESTARSE A LO RESUELTO en la sentencia C- 690 de 12 de agosto de 2003.
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
constitutional review unification tutela

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