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AUTO 11/1997 ECLI:ES:TC:1997:11A AI generated

Constitutional Court dismisses ungrounded challenge to tax law article for violating due process rights.

Case Number AUTO 11/1997
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 3558/1996 regarding Article 58.2 of the General Tax Law. The challenge alleged a violation of the right to effective judicial protection and legal certainty under Articles 24.1 and 2 of the Constitution. The Court ruled the question was notoriably unfounded, finding no actual constitutional infringement in the statutory provision.

Legislator headnote

AI generated

Art. 24.1, 2 C.E.; Art. 58.2 LGT: A constitutional challenge is inadmissible if the alleged violation is notoriously unfounded and lacks factual or legal basis.

Keywords

AI generated
unconstitutionality question effective judicial protection legal certainty General Tax Law notoriously unfounded

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 LGT
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 3558-1996

Fecha de resolución

14/01/1997

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite de la cuestión de inconstitucionalidad 3.558/1996

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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Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1997/1997_00011-1996_03558.pdf