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AUTO 174/1996 ECLI:ES:TC:1996:174A AI generated

Constitutional Court dismisses an unmeritorious challenge to the General Tax Law's appeal procedure.

Case Number AUTO 174/1996
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 unmeritorious constitutional question 1751/1996 regarding the General Tax Law. The challenge alleged that Article 58.2(e) violated the right to effective judicial protection and the right to a court. The Court rejected the claim because the alleged violation was notoriably unfounded and lacked merit.

Legislator headnote

AI generated

Art. 24.1 y 24.2 CE; Art. 58.2 e) LGT: The Constitutional Court will dismiss a constitutional question if the alleged violation of fundamental rights is notoriably unfounded.

Keywords

AI generated
constitutional question inadmissibility notoriably unfounded claim effective judicial protection general tax law appeal right to court

Cited Legislation

AI generated
Art. 24.1 and 24.2 of the Constitution
Ley General Tributaria por presunta vulneración de los arts. 24.1 y 24.2 de la
Art. 58.2(e) of the General Tax Law
Tribunal Superior de Justicia de Cataluña en relación con art. 58.2 e) de la

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Full text

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Pleno

Magistrados

Don Álvaro Rodríguez Bereijo, don José Gabaldón López, don Fernando García-Mon y González-Regueral, don José Vicente Gimeno Sendra, don Rafael de Mendizábal Allende, don Julio D. González Campos, don Pedro Cruz Villalón, don Carles Viver Pi-Sunyer, don Enrique Ruiz Vadillo, don Manuel Jiménez de Parga y Cabrera, don Javier Delgado Barrio y don Tomás Salvador Vives Antón.

Número y fecha BOE

Tipo y número de registro

Cuestión de inconstitucionalidad 1751-1996

Fecha de resolución

25/06/1996

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite de la cuestión de inconstitucionalidad 1.751/1996

Síntesis Analítica

Inadmisión. Cuestión de inconstitucionalidad: notoriamente infundada.

Resumen

Tribunal Superior de Justicia de Cataluña en relación con art. 58.2 e) de la

Ley General Tributaria por presunta vulneración de los arts. 24.1 y 24.2 de la

Constitución.

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Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1996/1996_00174-1996_01751.pdf