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AUTO 83/1988 ECLI:ES:TC:1988:83A AI generated

Constitutional Court dismisses appeal regarding tax inspection fines, citing lack of constitutional demand and no equality violation.

Case Number AUTO 83/1988
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 Mr. Alvarez Canet against administrative fines for failing to register a professional license. The applicant argued that the tax inspection violated his rights to equality and freedom of association under Articles 14 and 24.1 of the Constitution. The Court rejected these claims because the applicant failed to demonstrate a violation of the principle of equality and did not meet the strict requirements for a constitutional demand.

Legislator headnote

AI generated

Articles 14 and 24.1 of the Constitution; The Constitutional Court will not admit an appeal if the applicant fails to prove a violation of the principle of equality or lacks the necessary constitutional demand.

Keywords

AI generated
Principle of Equality Freedom of Association Constitutional Demand Tax Inspection Fines Inadmissible Appeal

Cited Legislation

AI generated
Article 14 of the Constitution
Invoca la vulneración de los derechos consagrados en los arts. 14 y 24.1 C.E.
Article 24.1 of the Constitution

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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 1240-1987

Fecha de resolución

20/01/1988

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite del recurso de amparo 1.240/1987

Resumen

Inadmisión. Principio de igualdad: relaciones laborales. Derecho de libre sindicación: no violado. Contenido constitucional de la demanda: carencia.

Don Andrés Nicolás Alvarez Canet interpone recurso de amparo contra Sentencia de la Sala de lo Contencioso-Administrativo de la Audiencia Territorial de Palma de Mallorca en recurso contra actas de la Inspección de Hacienda por falta de alta en la

Licencia fiscal de actividades profesionales. Invoca la vulneración de los derechos consagrados en los arts. 14 y 24.1 C.E.

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1988/1988_00083-1987_01240.pdf