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AUTO 171/1997 ECLI:ES:TC:1997:171A AI generated

Constitutional Court dismisses the ungrounded unconstitutionality claim regarding the General Tax Law's tax assessment provisions.

Case Number AUTO 171/1997
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 raised against Article 58.2(e) of the General Tax Law. The Tribunal Superior de Justicia of Catalonia alleged this provision violated constitutional rights to defense and legal certainty, but the Court found the claim notoriably unfounded. Consequently, the Court rejected the challenge without further examination due to the lack of merit in the arguments presented.

Legislator headnote

AI generated

Art. 24.1, 24.2 CE; Art. 58.2 e) LGT: The Constitutional Court holds that an unconstitutionality question is inadmissible when the alleged violation of constitutional rights is notoriably unfounded and lacks any reasonable basis in the facts.

Keywords

AI generated
unconstitutionality question General Tax Law constitutional rights notoriably unfounded procedural inadmissibility defense rights legal certainty

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) Ley General Tributaria
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 273-1997

Fecha de resolución

20/05/1997

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite de la cuestión de inconstitucionalidad 273/1997

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_00171-1997_00273.pdf