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AUTO 145/1990 ECLI:ES:TC:1990:145A AI generated

Constitutional Court allows appeal against suspension of municipal tax liquidation process regarding equal treatment.

Case Number AUTO 145/1990
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court granted the appeal against the suspension of the administrative process concerning the municipal land value increment tax. The applicant, Camo Palomares, argued that the suspension violated his rights to equality and property under Articles 14 and 31 of the Constitution. The Court upheld the suspension, ruling that the procedural halt was necessary to resolve the underlying constitutional question of inconstitutionality regarding the tax regulation.

Legislator headnote

AI generated

Art. 14 CE; Art. 31 CE: The Constitutional Court may suspend related constitutional proceedings to ensure the effective resolution of the main constitutional question of inconstitutionality.

Keywords

AI generated
constitutional appeal suspension of proceedings municipal tax equal treatment property rights constitutional question administrative process

Cited Legislation

AI generated
Art. 14 CE
Invoca la vulneración de los derechos consagrados en los arts. 14 y 31 C.E.
Art. 31 CE

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Full text

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Sala Segunda

Magistrados

Don Francisco Rubio Llorente, don Antonio Truyol Serra, don Eugenio Díaz Eimil, don Miguel Rodríguez-Piñero y Bravo-Ferrer, don José Luis de los Mozos y de los Mozos y don Álvaro Rodríguez Bereijo.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 367-1988

Fecha de resolución

02/04/1990

Síntesis y resumen

Síntesis Descriptiva

Ratificando la suspensión, previamente acordada de la Resolución del Ayuntamiento de Zaragoza, dictada en el recurso de amparo 367/1988

Resumen

Recurso de súplica contra providencia del Tribunal Constitucional: estimación. Cuestión de inconstitucionalidad: suspensión de procesos constitucionales conexos.

Don Carlos Manuel Camo Palomares contra Resolución del Ayuntamiento de Zaragoza sobre liquidación del impuesto municipal de incremento del valor de los terrenos y Sentencia confirmatoria de la Sala de lo Contencioso-Administrativo de la Audiencia

Territorial de Zaragoza. Invoca la vulneración de los derechos consagrados en los arts. 14 y 31 C.E.

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1990/1990_00145-1988_00367.pdf