Constitutional Court allows accumulation of two amparo resources against the same administrative tax judgment.
Spain (ES)
Legislator summary
AI generatedThe Tribunal Constitucional ordered the accumulation of amparo resource 99/1995 with resource 3.393/1993 regarding the same administrative tax judgment. The applicant, Don Alberto Valverde Díez, challenged a regional tax liquidation decision through two separate constitutional remedies filed against the same underlying court ruling. The court permitted the accumulation to ensure a unified constitutional review of the identical legal situation without duplicating proceedings.
Legislator headnote
AI generatedArt. 44.1 CE; Art. 53.1 CE: The Constitutional Court may order the accumulation of amparo resources when they concern the same legal situation or identical facts, ensuring procedural efficiency and a single definitive constitutional judgment.
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*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
23/10/1995
Síntesis y resumen
Síntesis Descriptiva
Acordando la acumulación del recurso de amparo 99/1995 al 3.393/1993.
Resumen
Acumulación de procesos constitucionales: procedencia.
Don Alberto Valverde Díez contra Sentencia 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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