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AUTO 10/1997 ECLI:ES:TC:1997:10A AI generated

Constitutional Court dismisses ungrounded challenge to Tax Law article 58.2 regarding right to defense.

Case Number AUTO 10/1997
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 unconstitutionality question 3557/1996 filed by the Catalan High Court. The challenge alleged that Article 58.2 of the General Tax Law violated the right to defense under Articles 24.1 and 2 of the Constitution. The Court rejected the claim as notoriably unfounded, finding no violation of constitutional guarantees in the specific procedural context.

Legislator headnote

AI generated

Art. 24.1, 2 C.E.; Art. 58.2 L.G.T.: A constitutional challenge is inadmissible if the alleged violation is notoriably unfounded and lacks a reasonable basis in the specific facts.

Keywords

AI generated
unconstitutionality question right to defense general tax law notoriably unfounded procedural guarantees constitutional review inadmissibility

Cited Legislation

AI generated
Art. 24.1 C.E.
58.2 de la Ley General Tributaria por posible vulneración del art. 24.1 y 2 C.E.
Art. 2 C.E.
58.2 de la Ley General Tributaria por posible vulneración del art. 24.1 y 2 C.E.
Art. 58.2 L.G.T.
Tribunal Superior de Justicia de Cataluña en relación con art. 58.2 de la Ley General Tributaria por posible vulneración del art.

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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 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 Tomás Salvador Vives Antón y don Pablo García Manzano.

Número y fecha BOE

Tipo y número de registro

Cuestión de inconstitucionalidad 3557-1996

Fecha de resolución

14/01/1997

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite de la cuestión de inconstitucionalidad 3.557/1996

Resumen

Inadmisión. Cuestión de inconstitucionalidad: notoriamente infundada.

Tribunal Superior de Justicia de Cataluña en relación con art. 58.2 de la Ley General Tributaria por posible vulneración del art. 24.1 y 2 C.E.

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1997/1997_00010-1996_03557.pdf