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V0122-15 ·16 January 2015 ·consulta-vinculante Medium impact
Tax

No refund of court fees or suspension of enforceability via objective exemption

A query was raised regarding the refund of court fees based on objective exemption and the suspension of future payments. The DGT has determined that the exemption does not apply to the entity's activities and that the fee remains enforceable.

In 5 key points

Lifecycle

2015-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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