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AUTO 170/1997 ECLI:ES:TC:1997:170A AI generated

Constitutional Court dismisses an unmeritorious question of unconstitutionality regarding the General Tax Law.

Case Number AUTO 170/1997
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 question of unconstitutionality 272/1997 raised against Article 58.2(e) of the General Tax Law. The challenge alleged violations of the right to effective judicial protection and the right to a court, but the Court found the claim notoriably unfounded. Consequently, the procedural request was rejected without further examination of the merits.

Legislator headnote

AI generated

Art. 24.1 y 24.2 CE; Art. 58.2 e) LGT: The Constitutional Court may dismiss a question of unconstitutionality as inadmissible when the claim is notoriably unfounded, thereby avoiding the need to examine the merits of the alleged constitutional violation.

Keywords

AI generated
question of unconstitutionality notoriously unfounded effective judicial protection General Tax Law procedural inadmissibility

Cited Legislation

AI generated
Art. 24.1 CE
58.2 e) de la Ley General Tributaria por presunta vulneración de los arts. 24.1 y 24.2 de la Constitución.
Art. 24.2 CE
58.2 e) de la Ley General Tributaria por presunta vulneración de los arts. 24.1 y 24.2 de la Constitución.
Art. 58.2 e) LGT
Tribunal Superior de Justicia de Cataluña en relación con el art. 58.2 e) de la Ley General Tributaria por presunta vulneración de los arts.

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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 272-1997

Fecha de resolución

20/05/1997

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite de la cuestión de inconstitucionalidad 272/1997

Resumen

Inadmisión. Cuestión de inconstitucionalidad: notoriamente infundada.

Tribunal Superior de Justicia de Cataluña en relación con el art. 58.2 e) de la Ley General Tributaria por presunta vulneración de los arts. 24.1 y 24.2 de la Constitución.

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1997/1997_00170-1997_00272.pdf