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AUTO 216/1995 ECLI:ES:TC:1995:216A AI generated

Constitutional Court denies suspension of execution for a tax liquidation appeal rejection case.

Case Number AUTO 216/1995
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 initiating the amparo remedy. The applicant, Don Luis Mas Espolet, challenged a Supreme Court rejection of his cassation appeal against a tax liquidation by the Tarragona tax authority. The court ruled that the procedural requirements for suspending the execution were not met, allowing the tax decision to proceed.

Legislator headnote

AI generated

Art. 11.1 CE; Art. 44.1 CE: The Constitutional Court may deny the suspension of execution when the applicant fails to demonstrate that the execution of the challenged act would cause an irreparable damage or when the act is not yet final.

Keywords

AI generated
suspension of execution tax liquidation recurso de amparo irreparable damage finality of act administrative litigation Constitutional Court

Cited Legislation

AI generated
Art. 11.1 CE
Art. 44.1 CE

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Full text

Esta resolución es accesible en formato PDF:

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 445-1995

Fecha de resolución

17/07/1995

Síntesis y resumen

Síntesis Descriptiva

Denegando la suspensión de la ejecución del acto que origina el recurso de amparo 445/1995.

Resumen

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

Don Luis Mas Espolet contra Auto de la Sala Tercera del Tribunal Supremo que inadmite recurso de casación contra Sentencia de la Sala de lo Contencioso-Administrativo del T.S.J. de Cataluña, dimanante de resoluciones de la Delegación de Hacienda de

Tarragona, sobre liquidaciones I.R.P.F.

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1995/1995_00216-1995_00445.pdf