The labour courts are competent to resolve income tax issues arising between companies and their employees
Spain -
Tax Newsletter - February 2018
In a recent judgment, the Supreme Court held that disputes involving income tax between companies and their employees should be resolved by the labour courts. That is, although the origin of the deductions or their amounts are the province of the administrative courts, if the company withholds excess tax and then attempts to recover that excess from the employee who finds this unacceptable, the conflict should be heard by the labour courts.
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