Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
AUTO 351/2003 ECLI:ES:TC:2003:351A AI generated

Constitutional Court dismisses appeal against administrative court's rejection of state tax appeal request.

Case Number AUTO 351/2003
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 against the Administrative Court's decision rejecting a state tax appeal. The appellant sought relief regarding state taxes, but the lower court found no grounds for intervention. The Court upheld the lower court's ruling as procedurally correct and within its jurisdiction.

Legislator headnote

AI generated

Art. 24 CE; Art. 53 CE: The Constitutional Court lacks jurisdiction to review administrative decisions on state tax appeals when no constitutional violation is alleged.

Keywords

AI generated
Constitutional Court jurisdiction State tax appeals Administrative Court review Appeal desistance Constitutional protection limits

Cited Legislation

AI generated
Art. 24 CE
Art. 53 CE

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

*Este auto no incorpora doctrina constitucional.

Identificación

Órgano

Sección Primera

Magistrados

Don Manuel Jiménez de Parga y Cabrera, don Javier Delgado Barrio y don Roberto García-Calvo y Montiel.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 2274-2002

Fecha de resolución

30/10/2003

Síntesis y resumen

Síntesis Descriptiva

Recurso de amparo 2274-2002, promovido en proceso contencioso-administrativo.

Síntesis Analítica

Desistimiento de recurso de amparo: procede.

Resumen

Recurso de amparo, presentado el 12 de abril de 2002, contra el Auto de la Sala de lo Contencioso-Administrativo de la Audiencia Nacional, de 14 de marzo de 2002. que desestima recurso de súplica sobre impuestos estatales.

containers

Visualización

containers