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AUTO 162/1997 ECLI:ES:TC:1997:162A AI generated

Constitutional Court dismisses unconstitutionality question due to prior identical rejection by lower court.

Case Number AUTO 162/1997
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 3804/1996 regarding Article 58.2 e) of the General Tax Law. The lower court had previously rejected the same challenge, arguing that the procedural requirements for raising such a question were not met. Consequently, the Court refused to examine the alleged violations of Articles 24.1 and 2 of the Constitution.

Legislator headnote

AI generated

Articles 24.1 and 2 of the Constitution; If a lower court has already rejected an unconstitutionality question in identical circumstances, the Constitutional Court will not admit a new question on the same matter.

Keywords

AI generated
unconstitutionality question prior rejection procedural admissibility General Tax Law constitutional review

Cited Legislation

AI generated
Article 58.2 e) of the General Tax Law
Tribunal Superior de Justicia de Cataluña en relación con el art. 58.2 e) de la Ley General Tributaria por posible vulneración del art.
Article 24.1 of the Constitution
58.2 e) de la Ley General Tributaria por posible vulneración del art. 24.1 y 2 C.E.
Article 2 of the Constitution
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 3804-1996

Fecha de resolución

20/05/1997

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite de la cuestión de inconstitucionalidad 3.804/1996.

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_00162-1996_03804.pdf