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AUTO 159/1994 ECLI:ES:TC:1994:159A AI generated

Constitutional Court denies suspension of execution for I.R.P.F. tax liquidation appeal due to procedural impropriety.

Case Number AUTO 159/1994
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 suspension of execution for the administrative act underlying the amparo appeal 1609/1993. The appellant, Carmen García Gutiérrez, challenged tax liquidations regarding the Impuesto sobre el Patrimonio (I.R.P.F.) after a contentious-administrative court declared the suspension request inadmissible. The Court ruled that the lower court's rejection of the suspension was procedurally improper, yet the specific request to halt execution was ultimately denied based on the lack of sufficient grounds to override the administrative decision.

Legislator headnote

AI generated

Art. 15.1 CE; Art. 43.1 CE: The Constitutional Court may deny the suspension of execution of an administrative act if the applicant fails to demonstrate that the act is manifestly illegal or that its execution would cause irreparable damage.

Keywords

AI generated
suspension of execution I.R.P.F. tax amparo appeal procedural impropriety Constitutional Court administrative act manifest illegality

Cited Legislation

AI generated
Art. 15.1 CE
Art. 43.1 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 1609-1993

Fecha de resolución

09/05/1994

Síntesis y resumen

Síntesis Descriptiva

Denegando la suspensión de la ejecución del acto que origina el recurso de amparo 1.609/1993

Resumen

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

Doña Carmen García Gutiérrez contra Sentencia de la Sala de lo Contencioso-Administrativo del T.S.J. de Castilla-La Mancha recaída en recurso contra el Tribunal Económico-Administrativo Regional de Castilla-La Mancha sobre liquidaciones en concepto del

I.R.P.F.

containers

Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1994/1994_00159-1993_01609.pdf