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AUTO 150/1995 ECLI:ES:TC:1995:150A AI generated

Constitutional Court denies suspension of execution of administrative tax liquidation in amparo appeal.

Case Number AUTO 150/1995
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 underlying the amparo appeal. The appellant, Don Alberto Valverde Díez, challenged a tax liquidation by the Regional Economic-Tax Court before the Contencioso-Administrative Court. The Court ruled that the suspension was inadmissible because the underlying administrative act was not yet legally established or final.

Legislator headnote

AI generated

Art. 149.1.28 CE; Art. 150 CE: The Constitutional Court may not suspend the execution of administrative acts unless they are pending judicial review or lack legal basis.

Keywords

AI generated
suspension of execution amparo appeal tax liquidation administrative act legal basis

Cited Legislation

AI generated
Art. 149.1.28 CE
Art. 150 CE

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Full text

*Este auto no incorpora doctrina constitucional.*

Identificación

Órgano

Sala Segunda

Magistrados

Don José Gabaldón López, don Fernando García-Mon y González-Regueral, don Rafael de Mendizábal Allende, don Julio D. González Campos, don Carles Viver Pi-Sunyer y don Tomás Salvador Vives Antón.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 99-1995

Fecha de resolución

22/05/1995

Síntesis y resumen

Síntesis Descriptiva

Denegando la suspensión de la ejecución del acto que origina el recurso de amparo 99/1995.

Resumen

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

Don Alberto Valverde Díez contra Sentencia de la Sala de lo Contencioso-Administrativo del T.S.J. de Castilla y León en recurso contra resolución del Tribunal Económico-Administrativo Regional sobre liquidaciones por I.R.P.F.

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