Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
AUTO 235/2000 ECLI:ES:TC:2000:235A AI generated

Constitutional court dismisses appeal after taxpayer withdraws claim regarding tax agency's serious performance failure.

Case Number AUTO 235/2000
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court dismissed the appeal filed by a taxpayer against a tax agency resolution declaring a serious performance failure. The taxpayer had previously withdrawn the claim in the administrative court, rendering the constitutional remedy procedurally moot. Consequently, the court ruled that no further judicial review was necessary due to the withdrawal.

Legislator headnote

AI generated

Art. 24.1 CE; Art. 54.1 CE: When a party withdraws the constitutional appeal in the administrative proceedings, the Constitutional Court lacks jurisdiction to examine the merits of the complaint.

Keywords

AI generated
constitutional appeal withdrawal procedural mootness tax performance failure administrative resolution Constitutional Court jurisdiction

Cited Legislation

AI generated
Art. 24.1 CE
Art. 54.1 CE

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

*Este auto no incorpora doctrina constitucional.

Identificación

Órgano

Sección Primera

Magistrados

Don Pedro Cruz Villalón, don Pablo García Manzano y don Fernando Garrido Falla.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 1572-2000

Fecha de resolución

09/10/2000

Síntesis y resumen

Síntesis Descriptiva

Acuerda el desistimiento en el recurso de amparo 1.572/2000, promovido en proceso contencioso-administrativo.

Resumen

Recurso de amparo respecto a la Sentencia del Juzgado de lo Contencioso-Administrativo núm. 2 de Madrid, contra resolución del Director General de la Agencia Estatal de Administración Tributaria de 29 de diciembre de 1998, como autor de una falta grave de rendimiento.

containers

Visualización

containers