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AUTO 141/1994 ECLI:ES:TC:1994:141A AI generated

Constitutional Court dismisses appeal due to lack of effective judicial remedy for tax collection dispute.

Case Number AUTO 141/1994
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court declared the appeal inadmissible because the applicant failed to demonstrate a lack of effective judicial remedy. The dispute concerned the Metropolitan Council of the Horta's collection of state tax participation quotas against the City Council of Alfara del Patriarca. The Court ruled that existing judicial channels provided sufficient protection, rendering the constitutional complaint unnecessary.

Legislator headnote

AI generated

Art. 24 CE; Art. 24 CE: The right to effective judicial protection is not violated when ordinary courts have already rejected the claim without infringing fundamental rights.

Keywords

AI generated
effective judicial protection constitutional appeal inadmissibility tax collection dispute judicial remedy exhaustion fundamental rights violation

Cited Legislation

AI generated
Art. 24 CE

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Full text

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Sección Tercera

Magistrados

Don Luis López Guerra, don Eugenio Díaz Eimil y don Julio D. González Campos.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 3050-1993

Fecha de resolución

25/04/1994

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite del recurso de amparo 3.050/1993

Resumen

Inadmisión. Tutela efectiva de Jueces y Tribunales: derecho a los recursos. Contenido constitucional de la demanda: carencia.

Consell Metropolita de l'Horta contra Auto de la Sala Tercera del Tribunal Supremo que inadmite recurso de casación contra Sentencia del Tribunal Superior de Valencia, frente a resolución del Ayuntamiento de Alfara del Patriarca en relación con la

recaudación por compensación de las cuotas de participación de tributos del Estado.

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Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1994/1994_00141-1993_03050.pdf