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AUTO 53/1996 ECLI:ES:TC:1996:53A AI generated

Constitutional Court accords positive competence conflict regarding tax regulation interpretation authority between Government and State.

Case Number AUTO 53/1996
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal Constitucional accords the positive competence conflict 3985/1995 to the accumulated constitutional resources. The Government of the Canary Islands challenged the interpretation of Article 130 of the Special Taxes Regulation, arguing it exceeded state legislative power. The Court resolved the jurisdictional dispute by allowing the conflict to proceed alongside existing resources.

Legislator headnote

AI generated

Art. 130 of the Special Taxes Regulation; Art. 52.1 of the Constitution: The Constitutional Court resolves positive competence conflicts by determining which authority has the power to interpret specific regulatory provisions when a dispute arises between the State and autonomous communities.

Keywords

AI generated
positive competence conflict tax regulation interpretation autonomous community authority state legislative power constitutional jurisdiction dispute

Cited Legislation

AI generated
Art. 130 of the Special Taxes Regulation
Gobierno de Canarias en relación al art. 130 del Reglamento de Impuestos Especiales aprobado por Real Decreto 1.165/1 995, de 7 de julio.
Art. 52.1 of the Constitution
Real Decreto 1.165/1995

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Full text

*Este auto no incorpora doctrina constitucional.*

Identificación

Órgano

Pleno

Magistrados

Don Álvaro Rodríguez Bereijo, don José Gabaldón López, don Fernando García-Mon y González-Regueral, don José Vicente Gimeno Sendra, don Rafael de Mendizábal Allende, don Julio D. González Campos, don Pedro Cruz Villalón, don Carles Viver Pi-Sunyer, don Enrique Ruiz Vadillo, don Javier Delgado Barrio y don Tomás Salvador Vives Antón.

Número y fecha BOE

Tipo y número de registro

Conflicto positivo de competencia 3985-1995

Fecha de resolución

27/02/1996

Síntesis y resumen

Síntesis Descriptiva

Acordando la acumulación del conflicto positivo de competencia 3.985/1995 a los recursos de inconstitucionalidad y conflicto de competencia, ya acumulados, 893/1993, 894/1993. 921/1993 y 943/1993.

Resumen

Acumulación de procesos constitucionales: procedencia.

Gobierno de Canarias en relación al art. 130 del Reglamento de Impuestos Especiales aprobado por Real Decreto 1.165/1 995, de 7 de julio.

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