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V3980-16 ·20 September 2016 ·consulta-vinculante Medium impact
Tax

No refund of court fees paid prior to the Constitutional Court ruling

A consultation was made regarding the application of Constitutional Court Ruling 140/2016 concerning the fee for the exercise of jurisdictional power. The Directorate General of Tax informs that the refund of amounts already paid is not applicable in proceedings with a final judgment or in ongoing processes where the payment was not contested.

In 6 key points

How it affects those involved

The ruling limits the retroactive recovery of court fees, meaning taxpayers cannot claim refunds for fees paid in concluded cases or those where the payment was not formally challenged.

Lifecycle

2016-09-20PublishedPublished 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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