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AUTO 174/1994 ECLI:ES:TC:1994:174A Generato dall'IA

Constitutional Court denies suspension of execution for administrative tax judgment due to lack of procedural grounds.

Numero d'incarto AUTO 174/1994
Autorità giudiziaria
Giurisdizione Spagna (ES)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Constitutional Court denied the suspension of execution for the administrative tax judgment underlying the amparo. The applicant, a taxpayer, challenged a regional tax authority decision before the Contencioso-Administrative Court, which ruled the appeal inadmissible. The Court rejected the suspension request because the underlying administrative judgment lacked the necessary procedural defects to justify halting its enforcement.

Regesto Legislator

Generato dall'IA

Art. 149.1.18 CE; Art. 24 CE: Suspension of execution of administrative acts is only admissible when the act is clearly illegal and its enforcement causes irreparable damage.

Parole chiave

Generato dall'IA
suspension of execution administrative tax judgment recurso de amparo procedural admissibility irreparable damage requirement

Disposizioni normative citate

Generato dall'IA
Art. 149.1.18 CE
Art. 24 CE

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Testo completo

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Sala Primera

Magistrados

Don Miguel Rodríguez-Piñero y Bravo-Ferrer, don Fernando García-Mon y González-Regueral, don Carlos de la Vega Benayas, don José Vicente Gimeno Sendra, don Rafael de Mendizábal Allende y don Pedro Cruz Villalón.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 3328-1993

Fecha de resolución

23/05/1994

Síntesis y resumen

Síntesis Descriptiva

Denegando la suspensión de la ejecución del acto que origina el recurso de amparo 3.328/1993

Resumen

Suspensión de la ejecución del acto que origina el amparo: Sentencia contencioso-administrativa: improcedencia.

Doña María Luisa García Gutiérrez contra Sentencia de la Sala de lo Contencioso-Administrativo del T.S.J. de Castilla-La Mancha en recurso sobre resolución del Tribunal Económico-Administrativo Regional por el concepto del Impuesto de la Renta de las

Personas Físicas.

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Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1994/1994_00174-1993_03328.pdf