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AUTO 148/1996 ECLI:ES:TC:1996:148A AI generated

Constitutional Court dismisses appeal due to disappearance of the object of the constitutional remedy.

Case Number AUTO 148/1996
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the appeal inadmissible because the underlying administrative sanction had already been definitively resolved by the Supreme Court. The applicant sought protection against a tax penalty imposed by the Tarragona Treasury Delegation, which was subsequently challenged via cassation. The Court ruled that since the cassation appeal was partially admitted and the original administrative act was no longer in force, the constitutional remedy lost its subject matter.

Legislator headnote

AI generated

Art. 24.1 CE; Art. 24.2 CE: When the object of the constitutional appeal disappears due to a final judicial resolution, the remedy is inadmissible.

Keywords

AI generated
disappearance of object constitutional appeal inadmissibility final judicial resolution tax administrative sanction cassation appeal outcome

Cited Legislation

AI generated
Art. 24.1 CE
Art. 24.2 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 921-1995

Fecha de resolución

10/06/1996

Síntesis y resumen

Síntesis Descriptiva

Acordando el archivo de las actuaciones en el procedimiento 921/1995.

Síntesis Analítica

Recurso de amparo: desaparición del objeto.

Resumen

Don José María Mas Espolet contra Auto de la Sala Tercera del Tribunal Supremo que acuerda parcialmente admitido recurso de casación contra Sentencia dictada por el Tribunal Superior de Justicia de Cataluña en recurso contra resolución de la Delegación de Hacienda de Tarragona sobre sanción.

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Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1996/1996_00148-1995_00921.pdf