
Consequences of the revoked NIF in registry access
On 18th September 2024, the General Directorate of Legal Certainty and Public Faith, addressed an appeal against the qualification of the Property Registrar of Huelva
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Through a briefing note, the TC announced the ruling of the Plenary session of the TC declaring unconstitutional the measures regarding the CIT, introduced by Royal Decree 3/2016 of 2 December and which led to a significant increase in the CIT payments since the financial year of 2016.
Therefore, the following measures have been declared unconstitutional:
Past effects of the ruling are limited, since:
The TC’s basis for the declaration of unconstitutionality is that a Decree Law cannot alter the essential elements of a tax that affect the determination of the tax burden, such as the tax base and the tax liability, specifically of the IS.
On 18th September 2024, the General Directorate of Legal Certainty and Public Faith, addressed an appeal against the qualification of the Property Registrar of Huelva
Judgment no. 311/2024 of the Madrid Provincial Court of 4 October 2024 analyses the requirements of article 249.3 of the LSC on the appointment of
The Ruling of the Provincial Court of Valencia, of September 24, 2024, no. 162/2024 is generally in favor of the broad admissibility of the challenge