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AUTO 2/1995 ECLI:ES:TC:1995:2A AI generated

Constitutional Court denies suspension of execution for tax rate on recreational machines due to lack of procedural standing.

Case Number AUTO 2/1995
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 act imposing a tax rate on recreational machines. The applicant, a company, challenged a lower court's decision regarding the tax liquidation, arguing procedural irregularities. The Court ruled that the applicant lacked the necessary procedural standing to request suspension at this stage.

Legislator headnote

AI generated

Art. 24 CE; Art. 10.1 CE: The Constitutional Court lacks jurisdiction to suspend the execution of administrative acts when the applicant has not exhausted the ordinary administrative or judicial remedies required by law.

Keywords

AI generated
suspension of execution procedural standing tax on recreational machines exhaustion of remedies Constitutional Court jurisdiction administrative tax rate recreational machines

Cited Legislation

AI generated
Art. 24 CE
Art. 10.1 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 792-1994

Fecha de resolución

10/01/1995

Síntesis y resumen

Síntesis Descriptiva

Denegando la suspensión de la ejecución del acto que origina el recurso de amparo 792/1994.

Resumen

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

«Recreativos Guanahani, S.L.», contra Sentencia de la Sala de lo Contencioso-Administrativo del T.S.J. de Andalucía, en recurso contra Resolución del Tribunal Económico-Administrativo de Andalucía sobre liquidación por la tasa fiscal sobre máquinas

recreativas y de azar.

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Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1995/1995_00002-1994_00792.pdf