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AUTO 252/1995 ECLI:ES:TC:1995:252A AI generated

Constitutional Court accumulates three amparo appeals regarding I.R.P.F. tax liquidations against administrative court judgments.

Case Number AUTO 252/1995
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal Constitucional ordered the accumulation of three amparo appeals filed by Doña Carmen Garcia Gutiérrez against administrative court rulings on I.R.P.F. tax liquidations. The applicants argued these decisions violated their constitutional rights, while the opposing administrative bodies contended the tax assessments were legally sound. The Court accepted the procedural request to consolidate the cases for a unified examination of the constitutional complaints.

Legislator headnote

AI generated

Art. 44.1 CE; Art. 24 CE: The Constitutional Court may accumulate multiple amparo appeals arising from similar administrative tax decisions to ensure procedural efficiency and uniformity in constitutional review.

Keywords

AI generated
constitutional appeal accumulation I.R.P.F. tax liquidations administrative court judgments procedural efficiency unified constitutional review

Cited Legislation

AI generated
Art. 44.1 CE
Art. 24 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

Recursos de amparo 1609-1993, 1658-1993, 3328-1994 (acumulados)

Fecha de resolución

25/09/1995

Síntesis y resumen

Síntesis Descriptiva

Acordando la acumulación de los recursos de amparo 1.609/1993, 1.658/1993 y 3.328/1993.

Resumen

Acumulación de procesos constitucionales: procedencia.

Doña Carmen Garcia Gutiérrez contra Sentencias de la Sala de lo Contencioso-Administrativo del T.S.J. de Castilla-La Mancha recaídas en recursos contra el Tribunal Económico-Administrativo Regional de Castilla-La Mancha sobre liquidaciones en concepto

del I.R.P.F.

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