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- Title
REFLEXIONES EN TORNO AL FUTURO DE LA CASACIÓN CONTENCIOSO-ADMINISTRATIVA Y SU ESPECIAL INCIDENCIA EN EL ÁMBITO TRIBUTARIO.
- Authors
Cremades Schulz, Miguel; Vélez Fraga, Manuel
- Abstract
The contentious-administrative cassation appeal will soon undergo an amendment that will reduce the possibilities of appealing to the Spanish Supreme Court. These reflections deal with the impact of this amendment on the creation of new case law with regard to tax regulations. We also propose certain amendments that seek to achieve the necessary reduction in the number of cases that the Supreme Court has to judge but at the same time maintain the institutional role of the contentious-administrative cassation appeal.
- Subjects
SPAIN; APPELLATE procedure laws; TAX laws; SPAIN. Tribunal Supremo; CIVIL law
- Publication
Actualidad Jurídica (1578-956X), 2011, Issue 29, p19
- ISSN
1578-956X
- Publication type
Article