C-869 de 2001
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Marco Gerardo Monroy Cabra
✓Claimant Manuel Armando Gonzalez Cañon Y Otra
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.
- Beneficios fiscales concurrentes
- Ausencia de cargos
Case-law reporter's summary (what was argued and decided, in prose)
Ley 383 de 1997.
Art 23.
Fortalecimiento de la lucha contra la evasion y el contrabando.
Beneficios fiscales concurrentes .
Donaciones efectuadas por personas naturales o jurídicas.
Impuesto sobre la renta.
Unidad normativa.
Cosa juzgada.
Inhibida.
Estese a lo resuelto en c-806/01
What it decided
Holdings on Ley 383/97. 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.
- en nombre del pueblo y por mandato de la Constitución,
- RESUELVE
- Declararse INHIBIDA para llevar a cabo un pronunciamiento de fondo respecto del artículo 23 de la Ley 383 de 1997, salvo en relación con las expresión "Interprétase con autoridad a partir de la vigencia de la presente ley", contenida en dicho artículo, respecto de la cual ordena ESTARSE A LO RESUELTO en la Sentencia C-806 de 2001.
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.