Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
AUTO 2/2006 ECLI:ES:TC:2006:2A AI generated

Constitutional Court orders accumulation of two separate tax appeal remedies into one proceeding.

Case Number AUTO 2/2006
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court ordered the accumulation of two separate appeal remedies (recurso de amparo) filed by Don Luis Alvarez López regarding tax disputes. The applicant had lodged these remedies against administrative court judgments concerning IRPF resolutions from 1998. The Court decided to merge the proceedings to ensure procedural efficiency and avoid contradictory rulings on the same legal issues.

Legislator headnote

AI generated

Art. 44.1 CE; Art. 53.1 CE: The Constitutional Court may order the accumulation of multiple appeal remedies when they concern the same legal questions, thereby ensuring procedural economy and legal certainty.

Keywords

AI generated
accumulation of remedies constitutional appeal tax dispute procedural economy legal certainty IRPF taxation administrative litigation

Cited Legislation

AI generated
Art. 44.1 CE
Art. 53.1 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

Sala Segunda

Magistrados

Don Guillermo Jiménez Sánchez, don Vicente Conde Martín de Hijas, doña Elisa Pérez Vera, don Eugeni Gay Montalvo, don Ramón Rodríguez Arribas y don Pascual Sala Sánchez.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 5435-2001

Fecha de resolución

16/01/2006

Síntesis y resumen

Síntesis Descriptiva

Acuerda la acumulación del recurso de amparo 1144-2002, al recurso de amparo 5435-2001, promovido por don Luis Alvarez López, en contencioso tributario.

Síntesis Analítica

Acumulación de recursos de amparo: procede

Resumen

Don Luis Álvarez López, interpone recursos de amparo, presentados los días 19 de octubre de 2001 y 28 de febrero de 2002, contra Sentencias de la Sala de lo Contencioso—Administrativo del Tribunal Superior de Justicia de Madrid, de 5 de septiembre y 24 de octubre de 2001, en impugnación de resoluciones del Tribunal Económico Administrativo Regional de Madrid, de 26 de junio y 26 de noviembre de 1998, relativas al IRPF.

containers

Visualización

containers