C-989 de 2004
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice Clara Inés Vargas Hernández
✓Claimant Ninfa Ines Andrade De Navarrete
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.
- Límites del legislador
- Concepto
- Antecedentes legislativos
- Mecanismo idóneo para combatir la evasión fiscal
- Objetivo
- Instrumentalización del principio de eficiencia tributaria
- Medida eficaz
- Definición
- Concepto y alcance
- Diferencia
- Concurrencia
- Medida proporcional y razonable
- Alcance
- Creación, modificación y supresión de beneficios tributarios
- No vulneración
- Concepto y alcance
Case-law reporter's summary (what was argued and decided, in prose)
Ley 863 de 2003 art. 33 (parcial).
Se establecen normas tributarias aduaneras fiscales y de control para estimular el crecimiento economico y el saneamiento de las finanzas publicas.
Devolución del iva por adquisiciones con tarjetas de credito o debito.
What it decided
Holdings on Ley 863/03. 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.
See the operative part (4 points)
- Declarar EXEQUIBLE las expresiones "...con tarjetas de crédito o débito..." y "...mediante tarjetas de crédito o débito..." del inciso
- primero. del artículo 33 de la Ley 863 de 2003, así como los incisos
- segundo. y
- cuarto. del mismo artículo, por los cargos analizados en esta sentencia.
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.