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AUTO 1179/1987 ECLI:ES:TC:1987:1179A AI generated

Constitutional Court dismisses appeal for lack of exhaustion of administrative remedies before fixing tax base.

Case Number AUTO 1179/1987
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 'Agrícola Vasco Murciana' against a Supreme Court judgment confirming a tax base fixation. The company argued that its right to a court under Article 24.1 of the Constitution was violated by the administrative procedure. The Court ruled that the remedy was inadmissible because the applicant failed to exhaust the specific administrative remedies available for tax disputes before seeking constitutional protection.

Legislator headnote

AI generated

Art. 24.1 C.E.; Art. 43.1 C.E.: The right to a court is not violated when a taxpayer fails to exhaust the specific administrative remedies provided for tax disputes before filing a constitutional appeal.

Keywords

AI generated
exhaustion of remedies tax base fixation administrative procedure Constitutional appeal tax dispute resolution

Cited Legislation

AI generated
Art. 24.1 C.E.
Invoca la vulneración del derecho consagrado en el art. 24.1 C.E.
Art. 43.1 C.E.

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Full text

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Sección Primera

Magistrados

Don Francisco Tomás y Valiente, don Luis Díez-Picazo y Ponce de León y don Eugenio Díaz Eimil.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 863-1987

Fecha de resolución

26/10/1987

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite del recurso de amparo 863/1987

Resumen

Inadmisión. Invocación formal del derecho vulnerado: falta.

«Agrícola Vasco Murciana, Sociedad Anónima», interpone recurso de amparo contra Sentencia de la Sala Tercera del Tribunal Supremo que confirma la dictada por la Sección Segunda de lo Contencioso-Administrativo de la Audiencia Nacional en recurso sobre

fijación de base impositiva por Impuesto de Sociedades. Invoca la vulneración del derecho consagrado en el art. 24.1 C.E.

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Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1987/1987_01179-1987_00863.pdf