The Supreme Court has ruled that a judicial action cannot be rejected due to a lack of exhaustion of the previous administrative procedure when the contested act consisted of a presumed resolution by the Administration (Supreme Court Judgment nº. 280/2023, of March 7, 2023).

Through the Judgment dated March 7, 2023 (appeal 3069/2021), the Supreme Court (TS) has resolved a cassation appeal regarding the admissibility of a contentious-administrative recourse, even when the previous administrative procedure have not been exhausted, when the contested act consists of a presumed resolution by the Administration, and, therefore, the citizen did not have the…

The power of verification of a responsible declaration or previous communication is not subject to a time limit; it may be carried out during the entire period of exercise of the right or activity to which they refer.

In the judgment of 8 March 2023 (ECLI:ES:TS:2023: 884), the Supreme Court ruled on the appeal brought by the Barcelona City Council against the judgment of 14 September 2020 of the Administrative Chamber of the High Court of Justice of Catalonia (appeal 163/19), which sought to determine whether the exercise of the powers of verification,…

The judgment of the Court of Justice of the EU in Case C-694/20 Orde van Vlaamse Balies and Others extends the protection of legal professional privilege. In the context of combatting aggressive tax planning, a lawyers’ obligation to inform other intermediaries involved is not necessary and infringes the right to respect for communications with his or her client.

The Court of Justice of the European Union (CJEU) has issued a very significant judgement on the principle of legal professional privilege that will likely have an impact in investigations by European authorities, including in the competition law and regulatory fields. The judgement examines the validity of an EU law designed to discourage aggressive tax…

The Constitutional Court settles doctrine on the lack of announcement of the availability of electronic notifications and its relationship with the fundamental rights to defense and to be informed of the accusation (Constitutional Court Judgment no. 84/2022, of 27 June 2022. Recurso de amparo 83-2021).

The Constitutional Court (TC) has ruled, in its judgment number 84/2022, of 27 June, on the consequences of the lack of announcement of the availability of electronic notifications, highlighting its direct relationship with the fundamental rights to defense and to be informed of the accusation, guaranteed by Article 24.2 of the Constitution. In the specific…

The Supreme Court determines that the competence or management of the public service of water supply to a municipality can be relinquished or delegated to a consortium composed by the Provincial Council and the Town Halls of the municipalities of the province. STS 844/2022, June 29th.

The Supreme Court, in the sentence number 844/2022, June 29th, pronounces itself about the question of if the service of water supply and distribution can be transferred or delegated to a provincial consortium; if this consortium can be considered a form of vertical or horizontal cooperation between public sector entities; and if the adjudication of…

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The Supreme Court has ruled that a judicial action cannot be rejected due to a lack of exhaustion of the previous administrative procedure when the contested act consisted of a presumed resolution by the Administration (Supreme Court Judgment nº. 280/2023, of March 7, 2023).

The power of verification of a responsible declaration or previous communication is not subject to a time limit; it may be carried out during the entire period of exercise of the right or activity to which they refer.

The Supreme Court determines that the competence or management of the public service of water supply to a municipality can be relinquished or delegated to a consortium composed by the Provincial Council and the Town Halls of the municipalities of the province. STS 844/2022, June 29th.

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