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AUTO 112/1994 ECLI:ES:TC:1994:112A AI generated

Constitutional Court partially suspends tax penalty execution due to pending cassation appeal.

Case Number AUTO 112/1994
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court granted a partial suspension of the execution of a tax penalty imposed by the Supreme Court. The applicant, Don José Sampedro Pérez, challenged the penalty via a constitutional appeal after losing a cassation case before the Supreme Court. The Court decided to halt enforcement temporarily to prevent irreparable harm while the cassation proceedings remain pending.

Legislator headnote

AI generated

Art. 149.1.18 CE; Art. 24 CE: When a cassation appeal is pending against a final tax penalty, the Constitutional Court may partially suspend execution to ensure effective judicial protection.

Keywords

AI generated
Constitutional Appeal Tax Penalty Execution Cassation Appeal Pending Effective Judicial Protection Partial Suspension of Enforcement

Cited Legislation

AI generated
Art. 149.1.18 CE
Art. 24 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 1744-1993

Fecha de resolución

11/04/1994

Síntesis y resumen

Síntesis Descriptiva

Acordando la suspensión parcial de la ejecución del acto que origina el recurso de amparo 1.744/1993

Resumen

Suspensión de la ejecución del acto que origina el amparo: Sentencia penal: procedencia parcial.

Don José Sampedro Pérez contra Sentencia de la Sala Segunda del Tribunal Supremo recaída en casación contra la dictada por la Audiencia Provincial de Las Palmas de Gran Canaria, sobre delitos fiscales.

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Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1994/1994_00112-1993_01744.pdf