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AUTO 309/2001 ECLI:ES:TC:2001:309A AI generated

Constitutional Court dismisses appeal after taxpayer withdraws amparo against administrative court judgment.

Case Number AUTO 309/2001
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 amparo appeal filed by Sacesa Asesores Fiscales, S.L. regarding a prior administrative court judgment. The taxpayer withdrew the constitutional complaint before the Tribunal Constitucional could rule on its merits. Consequently, the Court declared the appeal inadmissible due to the withdrawal.

Legislator headnote

AI generated

Art. 24 CE; Art. 44.1 CE: Withdrawal of the amparo appeal renders the constitutional remedy ineffective, leading to the dismissal of the request for constitutional protection.

Keywords

AI generated
constitutional appeal withdrawal administrative litigation taxpayer rights constitutional protection procedural dismissal constitutional court jurisdiction legal remedy exhaustion

Cited Legislation

AI generated
Art. 24 CE
Art. 44.1 CE

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Full text

*Este auto no incorpora doctrina constitucional.

Identificación

Órgano

Sección Tercera

Magistrados

Don Tomás Salvador Vives Antón, don Vicente Conde Martín de Hijas y don Eugeni Gay Montalvo.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 3172-2001

Fecha de resolución

17/12/2001

Síntesis y resumen

Síntesis Descriptiva

Acuerda el desistimiento en el recurso de amparo 3172-2001, promovido por Sacesa Asesores Fiscales, S.L, en contencioso-administrativo

Resumen

Acuerda el desistimiento en el recurso de amparo 3172-2001, promovido por Sacesa Asesores Fiscales, S.L, en contencioso-administrativo.

Desistimiento de recurso de amparo: procede.

Sacesa Asesores Fiscales, S.L., interpone recurso de amparo en relación con la Sentencia del Juzgado de lo Contencioso-Administrativo núm. 10 de Madrid, en procedimiento ordinario núm. 126-2000.

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