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AUTO 164/1997 ECLI:ES:TC:1997:164A AI generated

Constitutional Court dismisses unconstitutionality claim as previously rejected by the same court in identical circumstances.

Case Number AUTO 164/1997
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 3823/1996 regarding Article 58.2(e) of the General Tax Law. The petitioner argued this provision violated rights to effective judicial protection and legal certainty under the Constitution. The Court rejected the claim because it had already been dismissed in an identical factual and legal situation previously.

Legislator headnote

AI generated

Art. 24.1 y 2 C.E.; Art. 58.2 e) LGT: A constitutional complaint or unconstitutionality question is inadmissible if the same issue has already been rejected by the Constitutional Court in an identical case.

Keywords

AI generated
repeated rejection identical circumstances unconstitutionality question legal certainty effective judicial protection General Tax Law Constitutional Court

Cited Legislation

AI generated
Art. 24.1 y 2 C.E.
58.2 e) de la Ley General Tributaria por posible vulneración del art. 24.1 y 2 C.E.
Art. 58.2 e) Ley General Tributaria
Tribunal Superior de Justicia de Cataluña en relación con el art. 58.2 e) 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 3823-1996

Fecha de resolución

20/05/1997

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite de la cuestión de inconstitucionalidad 3.823/1996

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_00164-1996_03823.pdf