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AUTO 320/1994 ECLI:ES:TC:1994:320A AI generated

Constitutional Court dismisses appeal regarding equal tax rates for charitable educational foundations versus other entities.

Case Number AUTO 320/1994
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared inadmissible the appeal filed by Fundación Domingo Martínez against a Supreme Court ruling on accounting examination fees. The foundation argued that the tax rate imposed on charitable educational foundations violated the constitutional principle of equality compared to other entities. The Court rejected this claim, finding no lack of content in the demand and no violation of the equality principle.

Legislator headnote

AI generated

Art. 14 CE; Art. 139.1 CE: The principle of equality does not require identical treatment for all entities when objective differences in their nature and function justify distinct fiscal regimes.

Keywords

AI generated
constitutional equality principle charitable educational foundations tax rate differentiation accounting examination fees recurso de amparo inadmisión fiscal regime distinction Supreme Court ruling

Cited Legislation

AI generated
Art. 14 CE
Art. 139.1 CE

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Full text

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Sección Tercera

Magistrados

Don Luis López Guerra, don Eugenio Díaz Eimil y don Julio D. González Campos.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 677-1994

Fecha de resolución

21/11/1994

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite del recurso de amparo 677/1994

Resumen

Inadmisión. Principio de igualdad: fundaciones. Contenido constitucional de la demanda: carencia.

Fundación Domingo Martínez contra Sentencia de la Sala Tercera del Tribunal Supremo recaída en recurso de casación contra la dictada por el T.S.J. de Madrid, sobre la tasa por examen de cuentas de las Fundaciones benéfico-docentes.

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1994/1994_00320-1994_00677.pdf