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AUTO 233/1999 ECLI:ES:TC:1999:233A AI generated

Constitutional Court accumulates two amparo appeals against tax liquidations without resolving merits.

Case Number AUTO 233/1999
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal Constitucional ordered the accumulation of two amparo appeals filed by taxpayers against tax liquidations. The applicants argued these decisions violated their constitutional rights, while the opposing administration contended the fiscal assessments were lawful. The court decided to join the cases solely on procedural grounds, declining to examine the substantive merits of the constitutional complaints.

Legislator headnote

AI generated

Art. 44.1 CE; Art. 44.2 CE: The Constitutional Court may accumulate amparo appeals when they share common legal issues, but this procedural measure does not preclude the Court from addressing the merits of the complaints.

Keywords

AI generated
Accumulation of amparo appeals Constitutional complaint procedure Tax liquidation disputes Procedural joinder of cases Constitutional Court jurisdiction

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 Carles Viver Pi-Sunyer, don Rafael de Mendizábal Allende, don Julio D. González Campos, don Tomás Salvador Vives Antón, don Vicente Conde Martín de Hijas y don Guillermo Jiménez Sánchez.

Número y fecha BOE

Tipo y número de registro

Recursos de amparo 4204-1996, 3042-1997 (acumulados)

Fecha de resolución

11/10/1999

Síntesis y resumen

Síntesis Descriptiva

Acordando la acumulación de los recursos de amparo 4.204/1996 y 3.042/1997.

Resumen

Acumula dos recursos de amparo. Acumulación de procesos constitucionales: procedencia.

Don Carlos Arrieta y Martínez de Pisón y doña Elisa Martínez de Miguel, respecto a Sentencias de la Sala de lo Contencioso-Administrativo del Tribunal Superior de Justicia de Madrid (Secciones Octava y Novena), recaídas en recurso contra liquidaciones en

concepto de Impuesto sobre la Renta de las Personas Físicas practicadas por la Delegación de Hacienda de Salamanca.

containers

Conceptos constitucionales

Visualización

containers

Aclaración procedenteAclaración procedente