Spanish “health cent”. State liability


According to the Newsroom of the judiciary of January 26, 2016, the Spanish Supreme Court has deliberated and voted eight first appeals of liability of the State for the tax on retail sales of certain hydrocarbons, popularly known as ‘health policy centime’. The sense of the decision is favourable to the claimants.

These claims come from the ruling of the European Court of the Justice in the case of ‘Transport Jordi Besora’, on February 27, 2014, which stated that the law authorizing such a tax was contrary to Directive 92/12/EEC.

The final text of the judgments will be released once their wording in the coming days.

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