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AUTO 160/1994 ECLI:ES:TC:1994:160A AI generated

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

Case Number AUTO 160/1994
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 1658/1993. The appellant, Doña Carmen García Gutiérrez, challenged a tax liquidation regarding I.R.P.F. (Inheritance Tax) before the Contencioso-Administrative Court of Castilla-La Mancha. The Court ruled that the suspension was inadmissible because the underlying administrative proceedings were already pending and the appellant failed to demonstrate sufficient urgency or irreparable harm.

Legislator headnote

AI generated

Art. 109.1 CE; Art. 43 CE: Suspension of execution of administrative acts is only granted when the act is manifestly illegal and there is a risk of irreparable damage that cannot be remedied by subsequent compensation.

Keywords

AI generated
suspension of execution administrative tax liquidation manifestly illegal act irreparable damage recurso de amparo inheritance tax procedural admissibility

Cited Legislation

AI generated
Art. 109.1 CE
Art. 43 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 1658-1993

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 1.658/1993

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 resolución del Tribunal Económico-Administrativo Regional de Castilla-La Mancha sobre liquidaciones por

el concepto del I.R.P.F.

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Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1994/1994_00160-1993_01658.pdf