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V2902-16 ·23 June 2016 ·consulta-vinculante Medium impact
Tax

Civil servant staff boards are exempt from the court fees for the exercise of jurisdictional power

A query was raised regarding whether civil servant staff boards are required to pay court fees for the exercise of jurisdictional power in civil, administrative litigation, and social law matters. The Directorate-General for Tax (DGT) ruled that, as these boards lack their own legal personality and act in defence of civil servants, the exemption provided by law applies.

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2016-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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