Isaac Merino Jara, Professor of Tax Law has presented his resignation as a member of the Arbitration Board of the Economic Agreement, on which he has sat for the last decade. The move follows his appointment to the position of Supreme Court magistrate (Court Three), on the recommendation of the General Council for the Judiciary—a post filled by distinguished lawyers and jurists. Prof. Merino’s resignation once again leaves the Arbitration Board inoperative, at a time when it has a considerable number of cases awaiting resolution.
In recent judgements, the board has resolved a number of issues that have proved controversial in recent years, such as the reporting point for withholdings on earnings for work performed on board ships (Judgement 6/2018), treatment of advance payments for the purposes of determining the trading volume in Company Tax (Judgement 9/2018) and the determination of regulations applying to business restructuring operations involving organisations subject to the legislation of different administrations (Judgement 16/2018). It has also confirmed other rulings, such as the location for VAT purposes of fuel deliveries supplied via credit cards (Judgement 7/2018).