La interpretación jurisprudencial del Artículo 41.3 LJCA: Un obstáculo en el acceso a la Casación y Apelación Tributaria

Abstract

The purpose of this paper is to examine, from a critical point of view, the interpretation that our Supreme Court gives to the rule which determines the amount of the resources in administrative jurisdiction, contained in article 41.3 LJCA. After all, this doctrine constitutes a major obstacle in access to the appeal and the appeal on a point of law, which is not foreseen, as such, in the law. We
will end up studying the possible breach of the fundamental right of effective legal protection, contained in article 24 CE, as a result of the strict doctrine applied by our Supreme Court.