Supreme Court

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  • Supreme Court confirms discriminatory tax treatment to non-Spanish resident mutual funds

    In a judgment dated March 27, 2019, the Supreme Court established that the justification for restrictions on the movement of capital may only be held valid if set out in the law.

  • The Supreme Court establishes guidelines on when to consider the judicial review jurisdiction exhausted prior to an appeal for protection of constitutional rights

    The appellant defended the possibility of not filing a cassation appeal first because it was unlikely to be granted leave to proceed and the Constitutional Court rejected his position.

  • Supreme Court’s radical shift: formal breaches in special and excise taxes cease to be essential

    In its judgment of February 27, 2018, the Supreme Court analyzed whether the tax authorities could deny the application of a reduced rate or exemption in tax on oil and gas products where what is being challenged is not the use of the products but the breach of the formal requirements established by the Law and Regulations to be able to take those incentives.