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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.
Cuestión planteada Devolución de la tasa pagada por exención objetiva conforme al artículo 4.1.b) de la Ley 10/2012. No exigencia futura del pago de tasas judiciales hasta resolución sobre constitucionalidad de tasas judiciales y/o pronunciamiento del Tribunal de la Unión Europea a instancias de la entidad representada.
No es aplicable el supuesto de exención previsto en el artículo 4.1.b) de la Ley 10/2012 a la actividad de la entidad. Por tanto, no procede la devolución de la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social. La tasa seguirá siendo exigible en los términos de la ley salvo modificación normativa.
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