The Supreme Court allows applicants to present new evidence before Tax Review Administrative Tribunals (Tribunales Económico-Administrativos) (Decision of September 10, 2018)

The Supreme Court has declared that in tax revision administrative proceedings the appellant may present “the evidence that he did not present before the tax assessment authorities which are relevant for responding to the claim made, without the tax review administrative tribunal being able to overlook – when adopting its decision – such evidentiary elements….

The Administration has to indemnify the owners for the deprivation of the faculty to participate in the urban management of an estate, even if the urban planning is executed by the system of a forced expropriation.

In the ruling of March 5, 2018, pronounced in a cassation appeal filed against a ruling of the High Court of Justice of Castilla-La Mancha concerning the setting of the fair appraisal of four plots of land affected by the execution of the “Proyecto de Singular Interés, Parque Industrial y Tecnológico de Illescas”, Spanish Supreme…

Judicial review of administrative action is not only limited to points of law addressed in previous administrative proceedings, but must give answer to the main grounds of appeal raised by the appellants

In its Decision 23/2018, of 5 March, the Constitutional Court (CC) ruled on a constitutional claim for infringement of the fundamental right to an effective remedy and a fair trial (art. 24.1 of the Constitution). In this claim it was alleged that the Administrative District Court, which had dismissed his administrative appeal against an administrative…

Urban planning instruments have been annulled by the Courts in application of “the principle of sustainable territorial and urban development”.

The High Court of Justice of Madrid, in its ruling of 15 December 2017, annulled the urban plan of Moraleja de Enmedio (Madrid) –which had been approved by administrative silence—, because it clearly violated the principle of sustainable territorial and urban development, as set out in article 3  of the Land and Urban Rehabilitation Act…

The TSJ of Catalonia considers that the City Council of Terrassa has no competence to impose periodic penalties on owners of homes that are more than two years unoccupied.

The High Court of Justice of Catalonia, in its ruling of 21 November 2017, dismissed the appeal filed by the Terrassa City Council against the judgement of the JCA de Barcelona of 28 December 2015, which declared that the imposition of a penalty payment against a certain banking institution to permanently vacate a dwelling without…