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AUTO 167/1997 ECLI:ES:TC:1997:167A AI generated

Constitutional Court dismisses unconstitutionality claim due to prior identical rejection by the court.

Case Number AUTO 167/1997
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 4384/1996 regarding a tax act by the Superior Court of Justice of Catalonia. The petitioner argued that the application of Article 58.2(e) of the General Tax Law violated rights under Articles 24.1 and 2 of the Constitution. The court rejected the claim because it had previously dismissed an identical unconstitutionality question in the exact same circumstances.

Legislator headnote

AI generated

Ley 29/1998, de 13 de diciembre, del Tribunal Constitucional, art. 41.1; art. 42.1: When the Constitutional Court has previously declared inadmissible an unconstitutionality question in identical circumstances, a new question on the same matter is inadmissible.

Keywords

AI generated
unconstitutionality question prior rejection identical circumstances admissibility requirement General Tax Law

Cited Legislation

AI generated
Ley 29/1998, de 13 de diciembre, del Tribunal Constitucional, art. 41.1
Ley 29/1998, de 13 de diciembre, del Tribunal Constitucional, art. 42.1
Ley General Tributaria, art. 58.2 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 4384-1996

Fecha de resolución

20/05/1997

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite de la cuestión de inconstitucionalidad 4.384/1996

Resumen

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

Tribunal Superior de Justicia de Cataluña en relación con el acto. 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_00167-1996_04384.pdf