Constitutional court dismisses appeal after taxpayer withdraws claim regarding tax agency's serious performance failure.
Spagna (ES)
Sintesi Legislator
Generato dall'IAThe Constitutional Court dismissed the appeal filed by a taxpayer against a tax agency resolution declaring a serious performance failure. The taxpayer had previously withdrawn the claim in the administrative court, rendering the constitutional remedy procedurally moot. Consequently, the court ruled that no further judicial review was necessary due to the withdrawal.
Regesto Legislator
Generato dall'IAArt. 24.1 CE; Art. 54.1 CE: When a party withdraws the constitutional appeal in the administrative proceedings, the Constitutional Court lacks jurisdiction to examine the merits of the complaint.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IATesto completo
*Este auto no incorpora doctrina constitucional.
Identificación
Órgano
Sección Primera
Magistrados
Don Pedro Cruz Villalón, don Pablo García Manzano y don Fernando Garrido Falla.
Número y fecha BOE
Tipo y número de registro
Recurso de amparo 1572-2000
Fecha de resolución
09/10/2000
Síntesis y resumen
Síntesis Descriptiva
Acuerda el desistimiento en el recurso de amparo 1.572/2000, promovido en proceso contencioso-administrativo.
Resumen
Recurso de amparo respecto a la Sentencia del Juzgado de lo Contencioso-Administrativo núm. 2 de Madrid, contra resolución del Director General de la Agencia Estatal de Administración Tributaria de 29 de diciembre de 1998, como autor de una falta grave de rendimiento.
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