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AUTO 317/1994 ECLI:ES:TC:1994:317A AI generated

Constitutional Court accumulates five amparo appeals against a tax liquidation judgment from the Regional Economic-Administrative Tribunal.

Case Number AUTO 317/1994
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 five amparo appeals filed by Don Alberto Valverde Díez against a tax liquidation judgment. The appellant challenged the decision of the Regional Economic-Administrative Tribunal of Castilla y León regarding his tax liability. The Court accepted the procedural request to consolidate these related constitutional remedies into a single proceeding.

Legislator headnote

AI generated

Art. 24.1 CE; Art. 53.1 CE: The Constitutional Court may accumulate multiple amparo appeals arising from the same legal facts or subject matter to ensure procedural efficiency and legal certainty.

Keywords

AI generated
constitutional appeal procedural accumulation tax liquidation administrative tribunal legal certainty procedural economy constitutional remedy

Cited Legislation

AI generated
Art. 24.1 CE
Art. 53.1 CE

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Full text

*Este auto no incorpora doctrina constitucional.

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

Recursos de amparo 3393-1993, 3394-1993, 3395-1993, 3396-1993, 3397-1993 (acumulados)

Fecha de resolución

21/11/1994

Síntesis y resumen

Síntesis Descriptiva

Acordando la acumulación de los recursos de amparo 3.393/1993, 3.394/1993, 3.395/1993, 3.396/1993 y 3.397/1993

Resumen

Acumulación de procesos constitucionales: procedencia.

Don Alberto Valverde Díez contra Sentencia del T.S.J. de Castilla y León que desestima recurso interpuesto contra resolución del Tribunal Económico-Administrativo Regional de Castilla y León, sobre liquidación de impuesto.

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