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AUTO 1179/1987 ECLI:ES:TC:1987:1179A Generato dall'IA

Constitutional Court dismisses appeal for lack of exhaustion of administrative remedies before fixing tax base.

Numero d'incarto AUTO 1179/1987
Autorità giudiziaria
Giurisdizione Spagna (ES)
Data della decisione
Esito del giudizio Inammissibile (Inadmissible)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Constitutional Court declared inadmissible the appeal filed by 'Agrícola Vasco Murciana' against a Supreme Court judgment confirming a tax base fixation. The company argued that its right to a court under Article 24.1 of the Constitution was violated by the administrative procedure. The Court ruled that the remedy was inadmissible because the applicant failed to exhaust the specific administrative remedies available for tax disputes before seeking constitutional protection.

Regesto Legislator

Generato dall'IA

Art. 24.1 C.E.; Art. 43.1 C.E.: The right to a court is not violated when a taxpayer fails to exhaust the specific administrative remedies provided for tax disputes before filing a constitutional appeal.

Parole chiave

Generato dall'IA
exhaustion of remedies tax base fixation administrative procedure Constitutional appeal tax dispute resolution

Disposizioni normative citate

Generato dall'IA
Art. 24.1 C.E.
Invoca la vulneración del derecho consagrado en el art. 24.1 C.E.
Art. 43.1 C.E.

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Testo completo

Esta resolución es accesible en formato PDF:

Identificación

Órgano

Sección Primera

Magistrados

Don Francisco Tomás y Valiente, don Luis Díez-Picazo y Ponce de León y don Eugenio Díaz Eimil.

Número y fecha BOE

Tipo y número de registro

Recurso de amparo 863-1987

Fecha de resolución

26/10/1987

Síntesis y resumen

Síntesis Descriptiva

Acordando la inadmisión a trámite del recurso de amparo 863/1987

Resumen

Inadmisión. Invocación formal del derecho vulnerado: falta.

«Agrícola Vasco Murciana, Sociedad Anónima», interpone recurso de amparo contra Sentencia de la Sala Tercera del Tribunal Supremo que confirma la dictada por la Sección Segunda de lo Contencioso-Administrativo de la Audiencia Nacional en recurso sobre

fijación de base impositiva por Impuesto de Sociedades. Invoca la vulneración del derecho consagrado en el art. 24.1 C.E.

containers

Visualización

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[PDF] https://hj.tribunalconstitucional.es/HJ/PDF/1987/1987_01179-1987_00863.pdf