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Supreme Court To Decide Soon Whether To Confirm Mortgage Tax Doctrine

The Supreme Court has suggested Friday at noon that the ruling on the subject of mortgages could be overturned.

In a statement, the president of the Third Chamber (Contentious-Administrative) of the High Court points out that given that the sentence issued by Section Two of this Chamber, relating to the taxpayer of the Tax on Documented Legal Acts, "represents a radical shift in the jurisprudential criterion so far supported and taken into account, likewise, of its enormous economic and social repercussions", the President of the Chamber has agreed, as a matter of urgency, to repeal all pending appeals with a similar object and, more importantly, "to refer to the Plenary of the Chamber the knowledge of any of these pending appeals, in order to decide whether or not this jurisprudential turn should be confirmed".

Unlike the sections, made up of five judges, in the Plenary the one who decides are the ones that compose them, in total 31 togados. Therefore, what we are trying to avoid with the paralysis of appeals is that other sections of this same chamber take contradictory decisions. When all the judges meet, criteria will be unified and the one that prevails (either that of the last judgement or that of the previous jurisprudence will be the one applicable to all the appeals that until then have been frozen.

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