Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
AUTO 175/1994 ECLI:ES:TC:1994:175A AI generated

Constitutional Court denies suspension of tax liquidation execution due to lack of urgent irreparable harm.

Case Number AUTO 175/1994
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court rejected the request to suspend the execution of a tax liquidation regarding income tax late fees. The applicants argued that immediate payment would cause disproportionate financial damage, while the administration maintained the debt's enforceability. The court ruled that the applicants failed to demonstrate the requisite urgency and irreparable harm necessary to halt the administrative act.

Legislator headnote

AI generated

Art. 149.1.18 CE; Art. 24 CE: Suspension of execution requires proof of urgent irreparable harm and risk of irreparable damage, which must be weighed against the public interest in enforcing the administrative act.

Keywords

AI generated
suspension of execution tax liquidation irreparable harm urgent circumstances income tax late fees constitutional protection administrative enforcement

Cited Legislation

AI generated
Art. 149.1.18 CE
Art. 24 CE

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

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 3409-1993

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 3.409/1993

Resumen

Suspensión de la ejecución del acto que origina el amparo: resolución administrativa: improcedencia.

Don Manuel Escámez Morales y otra contra Sentencia de la Sala de lo Contencioso-Administrativo del T.S.J. de Andalucía en recurso contra resolución del Tribunal Económico-Administrativo Regional sobre impugnación de liquidación de intereses de demora del

Impuesto de la Renta de las Personas Físicas.

containers

Visualización

containers

[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1994/1994_00175-1993_03409.pdf