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AUTO 142/1993 ECLI:ES:TC:1993:142A AI generated

Constitutional Court denies suspension of execution for administrative tax liquidation appeal in Spain.

Case Number AUTO 142/1993
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court denied the request to suspend the execution of the administrative act underlying the amparo appeal. The applicant, José Martínez Fueyo, challenged a tax liquidation regarding plusvalía before the Contencioso-Administrative Court of Asturias. The Court ruled that the suspension was inadmissible because the underlying administrative proceeding was already pending and the conditions for suspension were not met.

Legislator headnote

AI generated

Art. 10.1 CE; Art. 24 CE: The Constitutional Court may not suspend the execution of an administrative act if the underlying administrative proceedings are pending and the applicant does not demonstrate exceptional circumstances warranting immediate suspension.

Keywords

AI generated
Constitutional Court suspension of execution administrative tax liquidation plusvalía appeal procedural inadmissibility

Cited Legislation

AI generated
Art. 10.1 CE
Art. 24 CE

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Full text

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Sala Primera

Magistrados

Don Miguel Rodríguez-Piñero y Bravo-Ferrer, don Fernando García-Mon y González-Regueral, don Carlos de la Vega Benayas, don José Vicente Gimeno Sendra y don Pedro Cruz Villalón.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 1882-1992

Fecha de resolución

03/05/1993

Síntesis y resumen

Síntesis Descriptiva

Denegando la suspensión condicionada de la ejecución del acto que origina el recurso de amparo 1.882/1992

Resumen

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

Don José Martínez Fueyo contra Sentencia de la Sala de lo Contencioso-Administrativo del T.S.J. de Asturias, en recurso contencioso-administrativo interpuesto sobre liquidación por plusvalía.

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Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1993/1993_00142-1992_01882.pdf