On Thursday, 23 February the first session of the eighth cycle of talks organised by the Foundation took place.
The content of this first session was basically procedural and, focused in particularly, on the analysis of the cassation appeal.
The first presentation was given by Mr José Antonio Montero Fernández, president of the Second Section of the Third Chamber of the Supreme Court (TS) and offered an interesting overview of the reality of cassation in tax in recent months, with some general considerations and an insightful look at some decisions in particular which highlighted according to the speaker’s point of view, some of the most interesting aspects of the Chamber’s work. Noteworthy was the particularly significant reference to matters of local taxation and instances of liability.
Ms Sandra González de Lara Mingo, a National Court judge who works for the Supreme Court as a lawyer in the Technical Office, attached to the first section, admission, subsection 102, presented the second paper.
Based on her experience, she carried out an extensive and perfectly structured analysis of admission orders in the past few months, which will shape new judgments on cassation appeals to be handed down by the Second Section in the coming months.
Ms González de Lara has no objection to sharing her detailed presentation, which is attached to this brief overview, on the understanding that it will be useful for the professionals and scholars of tax law.