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AUTO 55/1997 ECLI:ES:TC:1997:55A AI generated

Constitutional Court dismisses unconstitutionality claim as not well-founded regarding tax law procedural rights.

Case Number AUTO 55/1997
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 3563/1996 raised by the Court of First Instance of Catalonia. The challenge alleged that Article 58.2 of the General Tax Law violated Articles 24.1 and 2 of the Constitution. The Court rejected the claim because it found the argument not well-founded and lacked sufficient merit for constitutional review.

Legislator headnote

AI generated

Art. 24.1, 2 C.E.; Art. 58.2 LGT: The Constitutional Court will dismiss unconstitutionality questions that are not well-founded or lack sufficient merit for constitutional review.

Keywords

AI generated
unconstitutionality question not well-founded procedural rights tax law constitutional review

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
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 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 3563-1996

Fecha de resolución

25/02/1997

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite de la cuestión de inconstitucionalidad 3.563/1996

Resumen

Inadmisión. Cuestión de inconstitucionalidad: notoriamente infundada.

T.S.J. 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_00055-1996_03563.pdf