Category: Procedure
The Supreme Court reinforces the principle of legitimate expectations
The court argues that, although the CJEU has ruled that the customs authorities of the country of import are not obliged to accept certificates of origin beyond the period of validity provided for in customs regulations, they must accept such certificates if they have previously exercised their powers of control. The tax authorities have repeatedly […]
The CJEU strengthens control over the refusal of national judicial bodies to refer questions for a preliminary ruling
The court states that courts of last instance must give adequate reasons for their decision not to refer a question for a preliminary ruling, even in the absence of an express request from the parties. In its recent judgment of 24 March 2026 (Case C-767/23), the Court of Justice of the European Union (CJEU) examines […]
The granting of tax benefits based on tax residence violates the principle of equality
The Constitutional Court thus concludes in relation to the application of the reduced rate of the tax on documented legal acts that Galician legislation regulates for mutual guarantee companies with registered office in the territory of the autonomous community of Galicia, but its conclusions (supported by the jurisprudence of the CJEU) are undoubtedly projected on […]
Tax liability after the recent jurisprudence of the Supreme Court
In various judgments, the Supreme Court insists on the need to prove the guilt of the directors of companies that have committed tax infringements or to inquire into the existence of jointly and severally liable parties before deriving liability to subsidiary liable parties. The Administration has been reacting to the difficulties in the collection of […]
The spanish Supreme Court outlaws the tax authorities’ “third shot”
According to the court, where an assessment is set aside the tax authorities only have a second chance to issue a new administrative measure, regardless of the reasons for ordering it to be set aside. On September 29, 2025, the Supreme Court issued a decisive judgment on second and subsequent assessments by the tax authorities, […]
Recent developments in case law on anti-abuse rules
The Supreme Court has recently issued several judgments of great importance on the application of articles 13, 15 and 16 of the General Tax Law (hereinafter GTL), judgments that also affect the application of the doctrine of the so-called “second shot”. The most prominent judgments are that of April 29, 2025, two of May 5 […]