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AUTO 12/1997 ECLI:ES:TC:1997:12A AI generated

Constitutional Court dismisses ungrounded challenge to tax law article 58.2 regarding right to defense.

Case Number AUTO 12/1997
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 3559/1996 raised against Article 58.2 of the General Tax Law. The challenge alleged a violation of the right to defense under Articles 24.1 and 2 of the Constitution, but the Court found the claim notoriably unfounded. Consequently, the procedural request was rejected without further examination of the merits.

Legislator headnote

AI generated

Art. 24.1 y 2 C.E.; Art. 58.2 Ley General Tributaria: The Constitutional Court may dismiss an unconstitutionality question as notoriably unfounded when the alleged violation of constitutional rights lacks any factual or legal basis.

Keywords

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

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 Ley General Tributaria
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 3559-1996

Fecha de resolución

14/01/1997

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite de la cuestión de inconstitucionalidad 3.559/1996

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_00012-1996_03559.pdf