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AUTO 27/1999 ECLI:ES:TC:1999:27A AI generated

Constitutional Court clarifies that Article 24 applies to cassation appeals regarding I.R.P.F. tax claims.

Case Number AUTO 27/1999
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court issued an auto clarifying that Article 24 of the Constitution applies to cassation appeals concerning I.R.P.F. tax claims. The applicant argued that the Supreme Court's denial of his cassation appeal violated his right to effective judicial protection. The Court ruled that the procedural framework for such tax appeals falls within the scope of Article 24.

Legislator headnote

AI generated

Art. 24 CE; Art. 24.1 CE: The right to effective judicial protection applies to cassation appeals regarding I.R.P.F. tax claims, ensuring access to the Supreme Court for all contentious-administrative matters.

Keywords

AI generated
effective judicial protection I.R.P.F. tax claims cassation appeal Supreme Court access Article 24 Constitution

Cited Legislation

AI generated
Art. 24.1 CE

Cited Case Law

AI generated
ATC 11/1999
Constitutional Court denies suspension of execution for I.R.P.F. tax claim due to lack of procedural standing.

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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 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

08/02/1999

Síntesis y resumen

Síntesis Descriptiva

Aclarando ATC 11/1999, dictado en el recurso de amparo 5.090/1997.

Resumen

Autos del Tribunal Constitucional: Auto de aclaración.

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_00027-1997_05090.pdf