General study on the recent judgements of the Spanish Supreme Court regarding local taxes

Abstract

The article explores new case law developments on some matters of administrative and tax law which before the amendment of Organic Law 7/2015, of 21 July, on the cassation appeal, were excluded from the jurisdiction of the Spanish Supreme Court. Nowadays these matters may be addressed by the Supreme Court if the court decides that they are relevant and related to state and European Union law (the High Courts of the Autonomous Communities also have this jurisdiction related to subjects on regional law).

Keywords:

recent case law developments, local taxes, Spanish Supreme Court