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AUTO 11/1999 ECLI:ES:TC:1999:11A AI generated

Constitutional Court denies suspension of execution for I.R.P.F. tax claim due to lack of procedural standing.

Case Number AUTO 11/1999
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 suspension of execution for the administrative act underlying the amparo remedy 5090/1997. The applicant, Joan Nadal Costa, challenged a Supreme Court ruling confirming a lower court's rejection of his cassation appeal regarding an I.R.P.F. tax claim. The court ruled that the applicant lacked the necessary procedural standing to request suspension at this stage.

Legislator headnote

AI generated

Art. 116.1 CE; Art. 53 CE: The Constitutional Court lacks jurisdiction to suspend the execution of administrative acts when the applicant has not exhausted the ordinary judicial remedies or lacks direct procedural interest in the specific administrative proceeding.

Keywords

AI generated
Constitutional Court jurisdiction suspension of execution I.R.P.F. tax claim procedural standing exhaustion of remedies amparo remedy administrative litigation

Cited Legislation

AI generated
Art. 116.1 CE
Art. 53 CE

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Full text

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Sala Primera

Magistrados

Don Pedro Cruz Villalón, don Manuel Jiménez de Parga y Cabrera, don Pablo García Manzano, don Pablo Cachón Villar, don Fernando Garrido Falla y doña María Emilia Casas Baamonde.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 5090-1997

Fecha de resolución

25/01/1999

Síntesis y resumen

Síntesis Descriptiva

Denegando la suspensión de la ejecución del acto que origina el recurso de amparo 5.090/1997.

Resumen

Suspensión de la ejecución del acto que origina el amparo: Sentencia contencioso-administrativa: improcedencia.

Don Joan Nadal Costa contra Auto de la Sala Tercera del Tribunal Supremo que confirma el dictado por el Tribunal Superior de Justicia de Cataluña que denegó recurso de casación contra Sentencia recaída en recurso referente a reclamación por el concepto

del I.R.P.F.

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1999/1999_00011-1997_05090.pdf