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¿Can the Supreme Court base a new rulling on economic and social repercussion?

Published by Thomás de Carranza Abogados at 22/10/2018

Spanish Supreme Court Plenary Session called over turmoil created by the radical turnaround in jurisprudence criteria over who should paid the Stamp Duty on mortgagges: the bank or the consumer.

This recent judgment established that the Banks are liable for such a taxes and not the clients, openning the door to massive legal actions agains banks and the Autonomus Community Tax Offices.

The press annoucment reads:

Friday, 19 October 2018

The Plenary Session of the Third Chamber of the Supreme Court will decide whether to confirm the jurisprudential turn of the ruling on the mortgage tax.
Information note by the President of the Third Chamber
Author Communication Judicial Branch

The president of the Third Administrative Chamber of the Supreme Court, Luis María Díez-Picazo, has issued the following informative note:

Given that sentence no. 1505/2018 of Section 2 of the Contentious-Administrative Chamber of the Supreme Court, relating to the taxpayer of the Stamp Duty, represents a radical turnaround in the jurisprudential criteria up to now sustained and taking into account, likewise, its enormous economic and social repercussion, the President of the Chamber has agreed, as a matter of urgency:

First, to repeal all the indications regarding pending appeals with a similar object.

Second: To refer to the Plenary of the Chamber the knowledge of any of said pending appeals, in order to decide whether or not said jurisprudential turn should be confirmed.

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