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A query was raised regarding whether it is appropriate to demand a new fee for the exercise of jurisdictional power after a claim has been dismissed. The Directorate General of Taxes (DGT) responds that the submission of a new statement of claim constitutes a new taxable event.
This ruling clarifies that filing a subsequent lawsuit after the dismissal of a prior one triggers a new obligation to pay the corresponding judicial fee.
The tax team reviews your specific situation.
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