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Indirect appeal against provincial tax regulations
Wednesday, 2 de January de 2013

 In a ruling dated December 2, 2012 (Legal Grounding 5), the High Court of Justice of the Basque Country has confirmed the jurisprudence of the Constitutional Court concerning the efficacy of the so-called “ring-fencing” of provincial tax regulations in regard to appeals filed prior to the entry into force of Public General Act [Ley Orgánica] 1/2010, affirming its competence to hear appeals made during the relevant vacatio legis.

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