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AUTO 123/1993 ECLI:ES:TC:1993:123A AI generated

Spanish Constitutional Court denies suspension of execution for administrative appeal against regional tax resolution.

Case Number AUTO 123/1993
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the request to suspend the execution of a regional administrative tax resolution. The applicant, Funeraria Anoia S.A., challenged a decision by the Regional Economic Administrative Court regarding tax obligations. The court ruled that the administrative act was not sufficiently unlawful to warrant a suspension of its enforcement.

Legislator headnote

AI generated

Art. 10.1 CE; Art. 44.1 CE: The Constitutional Court denies suspension of execution when the administrative act lacks sufficient grounds for illegality or when the applicant fails to demonstrate a risk of irreparable harm.

Keywords

AI generated
suspension of execution administrative appeal Constitutional Court tax resolution irreparable harm

Cited Legislation

AI generated
Art. 10.1 CE
Art. 44.1 CE

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Full text

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Sala Segunda

Magistrados

Don Luis López Guerra, don Eugenio Díaz Eimil, don Álvaro Rodríguez Bereijo, don José Gabaldón López, don Julio D. González Campos y don Carles Viver Pi-Sunyer.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 3255-1992

Fecha de resolución

19/04/1993

Síntesis y resumen

Síntesis Descriptiva

Denegando la suspensión de la ejecución del acto que origina el recurso de amparo 3.255/1992

Resumen

Suspensión de la ejecución del acto que origina el amparo: Sentencia contencioso-administrativa: improcedencia.

«Funeraria Anoia, S. A.», contra Auto del Tribunal Superior de Justicia de Cataluña en aclaración de Sentencia del recurso contencioso-administrativo interpuesto contra resolución del Tribunal Económico Administrativo Regional de Cataluña.

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1993/1993_00123-1992_03255.pdf