Constitutional Court denies suspension of execution for administrative tax liquidation appeal.
Spagna (ES)
Sintesi Legislator
Generato dall'IAThe Constitutional Court denied the suspension of execution for the administrative act underlying the amparo appeal 1658/1993. The appellant, Doña Carmen García Gutiérrez, challenged a tax liquidation regarding I.R.P.F. (Inheritance Tax) before the Contencioso-Administrative Court of Castilla-La Mancha. The Court ruled that the suspension was inadmissible because the underlying administrative proceedings were already pending and the appellant failed to demonstrate sufficient urgency or irreparable harm.
Regesto Legislator
Generato dall'IAArt. 109.1 CE; Art. 43 CE: Suspension of execution of administrative acts is only granted when the act is manifestly illegal and there is a risk of irreparable damage that cannot be remedied by subsequent compensation.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IATesto completo
Esta resolución es accesible en formato PDF:
Identificación
Órgano
Sala Segunda
Magistrados
Don Luis López Guerra, don Eugenio Díaz Eimil, don Álvaro Rodríguez Bereijo, don José Gabaldón López, don Julio D. González Campos y don Carles Viver Pi-Sunyer.
Número y fecha BOE
Tipo y número de registro
Recurso de amparo 1658-1993
Fecha de resolución
09/05/1994
Síntesis y resumen
Síntesis Descriptiva
Denegando la suspensión de la ejecución del acto que origina el recurso de amparo 1.658/1993
Resumen
Suspensión de la ejecución del acto que origina el amparo: Sentencia contencioso-administrativa: improcedencia.
Doña Carmen García Gutiérrez contra Sentencia de la Sala de lo Contencioso-Administrativo del T.S.J. de Castilla-La Mancha recaída en recurso contra resolución del Tribunal Económico-Administrativo Regional de Castilla-La Mancha sobre liquidaciones por
el concepto del I.R.P.F.
containers
Visualización
containers
[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1994/1994_00160-1993_01658.pdf