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AUTO 81/2005 ECLI:ES:TC:2005:81A AI generated

Constitutional court dismisses appeal after taxpayer withdraws request against tax authority decisions.

Case Number AUTO 81/2005
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 administrative tax resolutions. The applicant had previously withdrawn the underlying administrative lawsuit, leaving the constitutional remedy without a viable procedural foundation. Consequently, the court ruled that the appeal could not proceed due to the lack of a pending administrative controversy.

Legislator headnote

AI generated

Art. 24 CE; Art. 44.1 CE: The Constitutional Court declares the appeal inadmissible when the applicant has withdrawn the underlying administrative litigation, thereby depriving the constitutional remedy of its necessary procedural prerequisite.

Keywords

AI generated
Constitutional Appeal Withdrawal of Lawsuit Procedural Prerequisite Administrative Litigation Inadmissibility

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 Primera

Magistrados

Doña María Emilia Casas Baamonde, don Javier Delgado Barrio y don Manuel Aragón Reyes.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 6393-2002

Fecha de resolución

23/02/2005

Síntesis y resumen

Síntesis Descriptiva

Acuerda el desistimiento en el recurso de amparo 6393-2002, promovido en proceso contencioso-administrativo.

Síntesis Analítica

Desistimiento de recurso de amparo: procede.

Resumen

Recurso de amparo, presentado el 12 de noviembre de 2002, contra la Sentencia de 22 de octubre de 2001 del Juzgado de lo Contencioso-Administrativo número 2 de Toledo dictada en el procedimiento abreviado número 261-2001, que resolvía el recurso interpuesto contra la resolución número 21-2001 de la Presidencia del Organismo Autónomo Provincial de Gestión Tributaria de Toledo de 16 de marzo de 2001 y contra el Decreto 1870/2000, también de la Presidencia de este Organismo Autónomo Provincial de Gestión Tributaria de 12 de diciembre de 2000.

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