Tax & Revenue BOE Importance: 6/10

The Supreme Court centralizes appeals on the autonomous hydrocarbon tax declared illegal by the EU

06 Aug 2026 Effective: 06 Aug 2026 5 views
Who is affected:
Taxpayers and companies that paid the autonomous portion of the hydrocarbon tax

Summary

The Supreme Court assigns to a specialized section all cases of claims for the autonomous portion of the hydrocarbon tax, declared illegal by the EU in 2024.

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The Governing Board of the Supreme Court has decided to concentrate in the Provisional Section of Sole Jurisdiction (former Eighth Section) of the Third Chamber all administrative contentious appeals on state liability of the legislator arising from the autonomous portion of the Hydrocarbon Tax. This portion was declar…

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Full official title

Acuerdo de 21 de julio de 2026, de la Comisión Permanente del Consejo General del Poder Judicial, por el que se publica el Acuerdo de la Sala de Gobierno del Tribunal Supremo de 17 de junio de 2026, sobre asignación a la Sección provisional de Competencia Única de los asuntos relacionados con la responsabilidad patrimonial del Estado legislador derivada de los daños causados en relación con el tramo autonómico del impuesto sobre hidrocarburos.

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