Economic - Administrative Tribunals database

DYCTEA incorporates the criteria drawn from the following decisions of the Central Economic and Administrative Court and its full text free of references to confidential data:

• The repeated doctrine of the Central Court, criteria that are binding on all organs of the tax administration of the State and the Autonomous Communities and Cities with Autonomous Status (Article 239.8 of Law 58/2003, of 17 December, General Tributaria)
• The resolutions that resolve extraordinary appeals for the unification of criteria, which are equally binding on all organs of the tax administration of the State and the Autonomous Communities and Cities with Autonomous Status (Articles 229.1.d and 242 of Law 58/2003, of 17 December, General Tributaria)
• As well as those other resolutions in which criteria are set that are not yet binding are significant for their transcendence and impact, in accordance with article 86.2 of Law 58/2003, of 17 December, Tax General.