The interpretative disparity on the regional cassation appeal and its constitutional prosecution in the Order of the Constitutional Court of 16 april 2018 and in the Sentence of 29 november 2018

Authors

  • Estefanía Álvarez Menéndez Universidad de Oviedo (España)

DOI:

https://doi.org/10.24965/reala.v0i11.10660

Keywords:

Regional cassation appeal, cassational interest, establishing jurisprudence, effective legal protection

Abstract

The deficient regulation of the regional cassation appeal made by article 86.3 LJCA, the lack of personal resources to make it effective, and the difficulty of admitting an appeal that has the purpose of «establishing jurisprudence» against the judgments of the Superior Courts of Justice that already establish it in the instance, has led many of them not to accept the regional cassation appeal in these cases, while others recognize its full operation. This interpretative disparity will be examined in view of the most current jurisprudence of the Supreme Court regarding the purpose of the cassation appeal and from a constitutional perspective, after recent pronouncements confirming the operation of this appeal, although they seem to relegate it to Superior Courts of Justice with several Chambers or Sections.

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Author Biography

Estefanía Álvarez Menéndez, Universidad de Oviedo (España)

Doctora con mención internacional por la Universidad de Oviedo y Profesora Asociada del área de Derecho Financiero y Tributario en la citada Universidad. Es miembro del Grupo de Investigación “Derecho Financiero y Tributario” dirigido por la Profesora Isabel García-Ovies Sarandeses. Su principal línea de investigación es la revisión jurisdiccional de actos en materia tributaria, y de modo particular, el recurso de casación contencioso-administrativo sobre el que ha publicado recientemente una monografía.

Published

01-04-2019

How to Cite

Álvarez Menéndez, E. (2019). The interpretative disparity on the regional cassation appeal and its constitutional prosecution in the Order of the Constitutional Court of 16 april 2018 and in the Sentence of 29 november 2018. Revista De Estudios De La Administración Local Y Autonómica, (11), 75–95. https://doi.org/10.24965/reala.v0i11.10660