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AUTO 27/1999 ECLI:ES:TC:1999:27A Generato dall'IA

Constitutional Court clarifies that Article 24 applies to cassation appeals regarding I.R.P.F. tax claims.

Numero d'incarto AUTO 27/1999
Autorità giudiziaria
Giurisdizione Spagna (ES)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Constitutional Court issued an auto clarifying that Article 24 of the Constitution applies to cassation appeals concerning I.R.P.F. tax claims. The applicant argued that the Supreme Court's denial of his cassation appeal violated his right to effective judicial protection. The Court ruled that the procedural framework for such tax appeals falls within the scope of Article 24.

Regesto Legislator

Generato dall'IA

Art. 24 CE; Art. 24.1 CE: The right to effective judicial protection applies to cassation appeals regarding I.R.P.F. tax claims, ensuring access to the Supreme Court for all contentious-administrative matters.

Parole chiave

Generato dall'IA
effective judicial protection I.R.P.F. tax claims cassation appeal Supreme Court access Article 24 Constitution

Disposizioni normative citate

Generato dall'IA
Art. 24.1 CE

Giurisprudenza citata

Generato dall'IA
ATC 11/1999
Constitutional Court denies suspension of execution for I.R.P.F. tax claim due to lack of procedural standing.

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Testo completo

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Sala Primera

Magistrados

Don Pedro Cruz Villalón, don Manuel Jiménez de Parga y Cabrera, don Pablo García Manzano, don Fernando Garrido Falla y doña María Emilia Casas Baamonde.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 5090-1997

Fecha de resolución

08/02/1999

Síntesis y resumen

Síntesis Descriptiva

Aclarando ATC 11/1999, dictado en el recurso de amparo 5.090/1997.

Resumen

Autos del Tribunal Constitucional: Auto de aclaración.

Don Joan Nadal Costa contra Auto de la Sala Tercera del Tribunal Supremo que confirma el dictado por el Tribunal Superior de Justicia de Cataluña que denegó recurso de casación contra Sentencia recaída en recurso referente a reclamación por el concepto

del I.R.P.F.

containers

Visualización

containers

[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1999/1999_00027-1997_05090.pdf