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AUTO 372/1997 ECLI:ES:TC:1997:372A AI generated

Constitutional Court accumulates two amparo appeals regarding tax revenue claims from the Regional Economic-Administrative Tribunal.

Case Number AUTO 372/1997
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court ordered the accumulation of two amparo appeals filed by Don Alfonso López Villaluenga against administrative tax decisions. The appellant challenged a resolution from the Regional Economic-Administrative Tribunal of La Rioja concerning income tax claims. The Court accepted the procedural request to join the cases without addressing the substantive constitutional merits at this stage.

Legislator headnote

AI generated

Art. 24.1 CE; Art. 43 CE: When multiple amparo appeals concern the same administrative act or legal situation, the Constitutional Court shall accumulate them to ensure procedural economy and uniformity in the constitutional review.

Keywords

AI generated
Accumulation of amparo appeals Constitutional Court procedure Administrative tax revenue Regional Economic-Administrative Tribunal Procedural economy principle Income tax claims La Rioja jurisdiction

Cited Legislation

AI generated
Art. 24.1 CE
Art. 43 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

Recursos de amparo 4346-1996, 656-1997 (acumulados)

Fecha de resolución

24/11/1997

Síntesis y resumen

Síntesis Descriptiva

Acordando la acumulación de los recursos de amparo 4.346/1996 y 656/1997.

Resumen

Acumulación de procesos constitucionales: procedencia.

Don Alfonso López Villaluenga. Sentencia de la Sala de lo Contencioso-Administrativo del T.S.J. de La Rioja, recaída en recurso contra Resolución del Tribunal Económico-Administrativo Regional de La Rioja, sobre reclamación por Impuesto sobre la Renta de

las Personas Físicas.

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