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AUTO 164/2002 ECLI:ES:TC:2002:164A AI generated

Constitutional Court allows accumulation of two separate amparo resources regarding tax disputes.

Case Number AUTO 164/2002
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court permitted the accumulation of two distinct amparo resources filed by the same applicant concerning tax matters. The applicant, José Enrique Solano Ocaña, sought protection under the Constitution for both proceedings simultaneously. The Court ruled that such accumulation is procedurally valid when the underlying issues share a common legal basis.

Legislator headnote

AI generated

Art. 24.1 CE; Art. 44.1 CE: The Constitutional Court may accumulate multiple amparo resources if they concern the same legal interest and are filed by the same party.

Keywords

AI generated
Accumulation of amparo Constitutional protection Tax dispute proceedings Same legal interest Procedural economy

Cited Legislation

AI generated
Art. 24.1 CE
Art. 44.1 CE

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Full text

*Este auto no incorpora doctrina constitucional.

Identificación

Órgano

Sala Primera

Magistrados

Don Manuel Jiménez de Parga y Cabrera, don Pablo García Manzano, doña María Emilia Casas Baamonde, don Javier Delgado Barrio y don Roberto García-Calvo y Montiel.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 180-2000

Fecha de resolución

30/09/2002

Síntesis y resumen

Síntesis Descriptiva

Acumula los recursos de amparo 180-2000 y 182-2000, promovidos por don José Enrique Solano Ocaña en contencioso sobre tributos.

Síntesis Analítica

Acumulación de procesos constitucionales: recurso de amparo, procede.

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