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AUTO 1002/1988 ECLI:ES:TC:1988:1002A AI generated

Constitutional appeal dismissed due to procedural expiration of the action against municipal tax liquidation.

Case Number AUTO 1002/1988
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 'Colsa, Sociedad Anónima' against a municipal tax liquidation. The company argued for the annulment of the tax assessment confirmed in administrative and contentious proceedings. The court rejected the appeal because the statutory time limit for filing the constitutional remedy had expired.

Legislator headnote

AI generated

Art. 44.1 CE; Art. 24.1 CE: The constitutional appeal is inadmissible when the action is time-barred due to the expiration of the procedural deadline.

Keywords

AI generated
constitutional appeal procedural expiration time bar municipal tax action annulment

Cited Legislation

AI generated
Art. 44.1 CE
Art. 24.1 CE

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Full text

*Este auto no incorpora doctrina constitucional.*

Identificación

Órgano

Sección Tercera

Magistrados

Doña Gloria Begué Cantón, don Fernando García-Mon y González-Regueral y don Jesús Leguina Villa.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 1747-1987

Fecha de resolución

12/09/1988

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite del recurso de amparo 1.747/1987

Resumen

Inadmisión. Plazos procesales: caducidad de la acción.

«Colsa, Sociedad Anónima», interpone recurso de amparo contra liquidación girada por el Ayuntamiento de Gandía de impuesto municipal sobre solares sin edificar, confirmada en vía económico-administrativa y contenciosa.

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