C-926 de 2000
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Carlos Gaviria Díaz
✓Claimant Juliana Ocampo Herran
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.
- Aplicación en derecho privado
- Concepto
- No retroactividad
- Límite temporal para hacer efectivo descuento no tiene carácter retroactivo
- Alcance
- Diferencias
- Saldos a favor de personas jurídicas
- Deducción del IVA pagado por adquisición o nacionalización de activos fijos
- Ligado a derechos adquiridos
- No impide labor del legislador de modificar ordenamiento
What it decided
Holdings on Ley 488/98. 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,
- R E S U E L V E :
- Declarar EXEQUIBLE la expresión demandada del parágrafo 2 del artículo 115-1 del Estatuto Tributario, tal como fue modificado por el artículo 18 de la ley 488 de 1998.
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.
How it connects
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.