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AUTO 53/1988 ECLI:ES:TC:1988:53A AI generated

Constitutional Court dismisses appeal against administrative court ruling confirming tax liquidation annulment.

Case Number AUTO 53/1988
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 the Town Council of Vilanova i la Geltrú against a lower administrative court judgment. The Town Council argued that the lower court's confirmation of the annulment of a tax liquidation violated their right to effective judicial protection under Article 24.1 of the Constitution. The Court rejected this claim, ruling that the lower court's decision did not infringe upon the appellant's constitutional rights.

Legislator headnote

AI generated

Art. 24.1 C.E.; The Constitutional Court holds that a lower court's confirmation of an administrative act's annulment does not constitute a violation of the right to effective judicial protection when the administrative act itself is legally sound.

Keywords

AI generated
effective judicial protection administrative tax liquidation annulment of administrative act lower court confirmation Article 24.1 Constitution

Cited Legislation

AI generated
Art. 24.1 C.E.
Invoca la vulneración de los derechos consagrados en el art. 24.1 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 1425-1987

Fecha de resolución

13/01/1988

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite del recurso de amparo 1.425/1987

Resumen

Inadmisión. Tutela efectiva de Jueces y Tribunales: cuestión de legalidad.

El Ayuntamiento de Vilanova i la Geltrú interpone recurso de amparo contra Sentencia de la Sala Segunda de lo Contencioso-Administrativo de la Audiencia Territorial de Barcelona que confirma resolución del Tribunal Económico-Administrativo anulatoria de

liquidación de arbitrio, practicada por el Ayuntamiento recurrente, sobre incremento del valor de los terrenos. Invoca la vulneración de los derechos consagrados en el art. 24.1 C.E.

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