Constitutional Court denies accumulation of two constitutional challenges against the same Navarre corporate tax law articles.
Spagna (ES)
Sintesi Legislator
Generato dall'IAThe Constitutional Court denied the accumulation of Constitutional Appeal 1299/1997 with the previously registered 549/1994 regarding the same tax law provisions. The Government challenged Articles 52 to 56, 156, and 157 of the Navarre Corporate Income Tax Law, arguing they violated constitutional principles. The Court ruled that since the earlier appeal already covered these specific articles, the new request for accumulation was procedurally improper.
Regesto Legislator
Generato dall'IALey 24/1996 del Impuesto de Sociedades de Navarra; When a Constitutional Appeal already addresses specific articles, a subsequent request to accumulate a new appeal covering identical provisions is inadmissible.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IATesto completo
*Este auto no incorpora doctrina constitucional.*
Identificación
Órgano
Pleno
Magistrados
Don Álvaro Rodríguez Bereijo, don José Gabaldón López, don José Vicente Gimeno Sendra, don Rafael de Mendizábal Allende, don Julio D. González Campos, don Pedro Cruz Villalón, don Carles Viver Pi-Sunyer, don Enrique Ruiz Vadillo, don Tomás Salvador Vives Antón y don Pablo García Manzano.
Número y fecha BOE
Tipo y número de registro
Recurso de inconstitucionalidad 1299-1997
Fecha de resolución
24/06/1997
Síntesis y resumen
Síntesis Descriptiva
Denegando la acumulación del recurso de inconstitucionalidad 1.299/1997 al registrado con el núm. 549/1994.
Resumen
Acumulación de procesos constitucionales: improcedencia.
Presidente del Gobierno contra arts. 52 a 56, 156 y 157 de la Ley 24/1996, de 30 de diciembre, del Impuesto de Sociedades de la Comunidad Foral de Navarra.
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