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AUTO 265/1994 ECLI:ES:TC:1994:265A AI generated

Constitutional Court accords positive competence conflict to tax declaration model case.

Case Number AUTO 265/1994
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court ordered the accumulation of a positive competence conflict with a constitutional appeal regarding a tax declaration model. The Government of the Canary Islands challenged the Ministry's approval of Model 567 for a specific transport tax under a recent decree-law. The Court permitted the procedural merger to resolve the jurisdictional dispute between the administrative and constitutional bodies.

Legislator headnote

AI generated

Art. 52.1 CE; Art. 53.1 CE: When a positive competence conflict arises between the Constitutional Court and another jurisdiction, the Court may accredit the conflict to the constitutional appeal to resolve the jurisdictional issue.

Keywords

AI generated
positive competence conflict Constitutional Court tax declaration model jurisdictional merger administrative decree-law Canary Islands Government procedural accumulation

Cited Legislation

AI generated
Art. 52.1 CE
Art. 53.1 CE

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Full text

*Este auto no incorpora doctrina constitucional.*

Identificación

Órgano

Pleno

Magistrados

Don Miguel Rodríguez-Piñero y Bravo-Ferrer, don Luis López Guerra, don Fernando García-Mon y González-Regueral, don Carlos de la Vega Benayas, don Eugenio Díaz Eimil, don Álvaro Rodríguez Bereijo, don José Vicente Gimeno Sendra, don José Gabaldón López, don Rafael de Mendizábal Allende, don Julio D. González Campos, don Pedro Cruz Villalón y don Carles Viver Pi-Sunyer.

Número y fecha BOE

Tipo y número de registro

Conflicto positivo de competencia 2517-1994

Fecha de resolución

04/10/1994

Síntesis y resumen

Síntesis Descriptiva

Acordando la acumulación del conflicto positivo de competencia 2.517/1994 al recurso de inconstitucionalidad 2.516/1994

Resumen

Acumulación de procesos constitucionales: procedencia.

Gobierno de Canarias contra Orden del Ministerio de Economía y Hacienda que aprueba el modelo 567 de declaración-liquidación por el impuesto especial sobre determinados medios de transporte para aplicación de Real Decreto-ley 4/1994.

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