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AUTO 239/1996 ECLI:ES:TC:1996:239A AI generated

Constitutional Court dismisses appeal after taxpayer withdraws amparo against tax penalty judgment.

Case Number AUTO 239/1996
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court granted the withdrawal of the amparo appeal filed by the taxpayer against a tax penalty judgment. The plaintiff had challenged the Regional Economic-Administrative Tribunal's sanctions for Income Tax violations before the Constitutional Court. The court accepted the withdrawal as a valid procedural resolution, ending the constitutional review process.

Legislator headnote

AI generated

Art. 44.1 CE; Art. 44.2 CE: The Constitutional Court must accept the withdrawal of an amparo appeal if the applicant formally requests it, thereby terminating the constitutional remedy without substantive examination.

Keywords

AI generated
withdrawal of amparo constitutional appeal tax penalty sanctions procedural dismissal Income Tax violations

Cited Legislation

AI generated
Art. 44.1 CE
Art. 44.2 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

Recurso de amparo 117-1993

Fecha de resolución

16/09/1996

Síntesis y resumen

Síntesis Descriptiva

Acuerda el desistimiento en el recurso de amparo 117/1993, promovido en proceso contencioso-administrativo.

Síntesis Analítica

Desistimiento de recurso de amparo: procede.

Resumen

Recurso de amparo contra la Sentencia de la Sala de lo Contencioso-Administrativo del T.S.J. de Cataluña recaída en recurso contra resoluciones del Tribunal Económico-Administrativo Regional de Cataluña sobre sanciones por el Impuesto sobre la Renta de las Personas Físicas.

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