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The Supreme Court's Governing Council has assigned the provisional Single Competence Section (formerly the Eighth Section) the authority to hear contentious-administrative appeals concerning state liability for legislative acts. This measure addresses damages caused by the regional component of the Hydrocarbon Tax, which was declared contrary to EU law by the CJEU judgment of 30 May 2024 (DISA, C-743/22).
For taxpayers affected by the illegality of the regional component of the hydrocarbon tax, the processing of their appeals will be centralised within a specific section of the Supreme Court. Appeals already being processed by the Fifth Section will be transferred to the provisional Single Competence Section to continue their proceedings.
The administrative team reviews your specific situation.
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