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AUTO 160/1997 ECLI:ES:TC:1997:160A AI generated

Constitutional Court dismisses unconstitutionality challenge as prior identical rejection bars new filing under procedural rules.

Case Number AUTO 160/1997
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 3802/1996 regarding Article 58.2 e) of the General Tax Law. The petitioner argued this violated rights to effective judicial protection and legal certainty, but the Court noted the matter had already been rejected by the same body in an identical factual scenario. Consequently, the court ruled that the principle of legal certainty precluded re-examining the same issue after a prior dismissal.

Legislator headnote

AI generated

Art. 10.1 CE; Art. 24.1 CE: The principle of legal certainty bars the filing of a new unconstitutionality question when the same issue has already been rejected by the Constitutional Court in an identical factual situation.

Keywords

AI generated
legal certainty principle unconstitutionality question prior rejection bar effective judicial protection procedural admissibility identical factual scenario constitutional review

Cited Legislation

AI generated
Art. 10.1 CE
Art. 24.1 CE
58.2 e) de la Ley General Tributaria por posible vulneración del art. 24.1 y 2 C.E.

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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 3802-1996

Fecha de resolución

20/05/1997

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite de la cuestión de inconstitucionalidad 3.802/1996

Resumen

Inadmisión. Cuestión de inconstitucionalidad: desestimación previa por el Tribunal Constitucional en idéntico supuesto.

Tribunal Superior de Justicia de Cataluña en relación con el art. 58.2 e) 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_00160-1996_03802.pdf