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AUTO 919/1987 ECLI:ES:TC:1987:919A AI generated

Constitutional court dismisses appeal claiming unequal treatment in municipal tax roll under equality principle.

Case Number AUTO 919/1987
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared inadmissible the appeal filed by Mr. Lapeyre against the Gandía Town Council's tax roll. The appellant argued that the roll violated Article 14 of the Constitution by creating unequal treatment among taxpayers. The court rejected this claim, finding no constitutional defect in the administrative measure.

Legislator headnote

AI generated

Art. 14 C.E.; The principle of equality does not require identical treatment for all taxpayers, allowing the legislature to establish differentiated tax obligations based on objective criteria.

Keywords

AI generated
principle of equality municipal tax roll Article 14 Constitution unequal treatment administrative appeal

Cited Legislation

AI generated
Art. 14 C.E.

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Full text

*Este auto no incorpora doctrina constitucional.*

Identificación

Órgano

Sección Cuarta

Magistrados

Don Ángel Latorre Segura, don Carlos de la Vega Benayas y don Luis López Guerra.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 589-1987

Fecha de resolución

15/07/1987

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite del recurso de amparo 589/1987

Resumen

Inadmisión. Principio de igualdad: igualdad contra la Ley. Contenido constitucional de la demanda: carencia.

Don Ricardo Lapeyre Rubio interpone recurso de amparo contra Acuerdo del Ayuntamiento de Gandía, aprobando el padrón de contribuyentes para el impuesto municipal de solares y terrenos sin edificar. Invoca la vulneración del derecho consagrado en el art.

14 de la C.E.

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