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AUTO 132/2003 ECLI:ES:TC:2003:132A AI generated

Constitutional court dismisses appeal by optical company against administrative court ruling on tax dispute.

Case Number AUTO 132/2003
Court / Authority
Jurisdiction Spain (ES)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court dismissed the appeal filed by Industrias de Optica S.A. against a lower administrative court decision. The company sought constitutional protection regarding a tax-related administrative ruling, but the court found no admissible grounds for intervention. Consequently, the appeal was rejected without a substantive ruling on the underlying tax matter.

Legislator headnote

AI generated

Art. 24.1 CE; Art. 43.1 CE: The Constitutional Court dismisses an appeal for protection of rights when the lower court's decision does not violate constitutional guarantees or when the appeal lacks admissible grounds.

Keywords

AI generated
constitutional appeal administrative litigation tax dispute dismissal of appeal constitutional protection

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Full text

*Este auto no incorpora doctrina constitucional.

Identificación

Órgano

Sección Cuarta

Magistrados

Don Pablo Cachón Villar, don Guillermo Jiménez Sánchez y doña Elisa Pérez Vera.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 5353-2002

Fecha de resolución

28/04/2003

Síntesis y resumen

Síntesis Descriptiva

Acuerda el desistimiento en el recurso de amparo 5353-2002 promovido por Industrias de Optica S.A.

Síntesis Analítica

Desistimiento de recurso de amparo: procede.

Resumen

Industrias de Optica, S.A. interpone recurso de amparo, presentado el 21 de septiembre de 2002, contra la Sentencia de la Sala de lo Contencioso Administrativo del Tribunal Superior de Justicia de Cataluña, que desestima el recurso de apelación contra la dictada por el Juzgado de lo Contencioso Administrativo núm. 2 de Barcelona en Autos 90/2000.

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