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AUTO 232/1997 ECLI:ES:TC:1997:232A AI generated

Constitutional Court denies accumulation of two constitutional challenges against the same Navarre corporate tax law articles.

Case Number AUTO 232/1997
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court denied the accumulation of Constitutional Appeal 1299/1997 with the previously registered 549/1994 regarding the same tax law provisions. The Government challenged Articles 52 to 56, 156, and 157 of the Navarre Corporate Income Tax Law, arguing they violated constitutional principles. The Court ruled that since the earlier appeal already covered these specific articles, the new request for accumulation was procedurally improper.

Legislator headnote

AI generated

Ley 24/1996 del Impuesto de Sociedades de Navarra; When a Constitutional Appeal already addresses specific articles, a subsequent request to accumulate a new appeal covering identical provisions is inadmissible.

Keywords

AI generated
Constitutional Appeal Accumulation of Proceedings Navarre Corporate Tax Procedural Impropriety Constitutional Review

Cited Legislation

AI generated
Ley 24/1996, de 30 de diciembre, del Impuesto de Sociedades de la Comunidad Foral de Navarra
52 a 56, 156 y 157 de la Ley 24/1996, de 30 de diciembre, del Impuesto de Sociedades de la Comunidad Foral de Navarra.

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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 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 Tomás Salvador Vives Antón y don Pablo García Manzano.

Número y fecha BOE

Tipo y número de registro

Recurso de inconstitucionalidad 1299-1997

Fecha de resolución

24/06/1997

Síntesis y resumen

Síntesis Descriptiva

Denegando la acumulación del recurso de inconstitucionalidad 1.299/1997 al registrado con el núm. 549/1994.

Resumen

Acumulación de procesos constitucionales: improcedencia.

Presidente del Gobierno contra arts. 52 a 56, 156 y 157 de la Ley 24/1996, de 30 de diciembre, del Impuesto de Sociedades de la Comunidad Foral de Navarra.

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