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AUTO 174/1994 ECLI:ES:TC:1994:174A AI generated

Constitutional Court denies suspension of execution for administrative tax judgment due to lack of procedural grounds.

Case Number AUTO 174/1994
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 tax judgment underlying the amparo. The applicant, a taxpayer, challenged a regional tax authority decision before the Contencioso-Administrative Court, which ruled the appeal inadmissible. The Court rejected the suspension request because the underlying administrative judgment lacked the necessary procedural defects to justify halting its enforcement.

Legislator headnote

AI generated

Art. 149.1.18 CE; Art. 24 CE: Suspension of execution of administrative acts is only admissible when the act is clearly illegal and its enforcement causes irreparable damage.

Keywords

AI generated
suspension of execution administrative tax judgment recurso de amparo procedural admissibility irreparable damage requirement

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 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, don Rafael de Mendizábal Allende y don Pedro Cruz Villalón.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 3328-1993

Fecha de resolución

23/05/1994

Síntesis y resumen

Síntesis Descriptiva

Denegando la suspensión de la ejecución del acto que origina el recurso de amparo 3.328/1993

Resumen

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

Doña María Luisa García Gutiérrez contra Sentencia de la Sala de lo Contencioso-Administrativo del T.S.J. de Castilla-La Mancha en recurso sobre resolución del Tribunal Económico-Administrativo Regional por el concepto del Impuesto de la Renta de las

Personas Físicas.

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1994/1994_00174-1993_03328.pdf