C-893 de 2002
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Alfredo Beltrán Sierra
✓Claimant Ernestor Rey Cantor
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.
- Constitución vigente al momento del otorgamiento
- Errores de verificación
- Asuntos de carácter sancionatorio en materia administrativa
- No sujeción a restricciones temáticas o temporales en la Constitución de 1886
- No integración por autonomía y significado normativo propio
Case-law reporter's summary (what was argued and decided, in prose)
Decreto extraordinario 624 de 1989.
Arts. 674 675 676 677 y 678.
Estatuto tributario de impuestos administrados por la direccion general de impuestos nacionales.
Errores de verificacion.
Recepcion declaraciones.
Recaudo de impuestos.
Cancelacion autorizaciones
What it decided
Holdings on Decreto 624/89. 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.
- Primero. Declarar EXEQUIBLES los articulos 674 a 678 del Decreto 624 de 1989, por el cargo propuesto en esta demanda.
- Segundo. ESTARSE A LO RESUELTO en la sentencia C-506 de 2002, en relacion con el articulo 678 del Estatuto Tributario.
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.