What is judicial review in Spain, and how does a case proceed at first instance?

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What is judicial review in Spain, and how does a case proceed at first instance?

A contentious-administrative claim (recurso contencioso-administrativo) asks the courts to review whether certain administrative action complies with the law. In tax matters, this route is usually available after the economic-administrative stage has been exhausted where that stage is mandatory. The competent court and procedure depend on the act, the public authority, the subject matter and, in some cases, the amount in dispute.

Which court has jurisdiction?

As a general rule, the contentious-administrative chambers of the High Courts of Justice (Tribunales Superiores de Justicia) hear claims against final decisions of the Regional or Local Economic-Administrative Tribunals (TEAR/TEAL). They also hear claims against decisions of the Central Economic-Administrative Tribunal (TEAC) concerning ceded taxes. The National Court (Audiencia Nacional) generally hears claims against economic-administrative decisions of the TEAC, except those concerning ceded taxes. The law also assigns certain claims to the contentious-administrative courts. The correct court therefore cannot be identified solely from the name of the authority that issued the decision; the type of act and the applicable jurisdiction rules must be checked. (Law 29/1998, sections 8, 10(1)(d)–(e) and 11(1)(d).)

Time limit

The general time limit for challenging an express act that concludes the administrative stage is two months from the day after its notification or publication. Different rules apply to presumed acts and other situations; the time limit must be checked against the procedure and applicable legislation. Do not rely on a general deadline without reviewing the decision and its notification. (Law 29/1998, section 46.)

Ordinary procedure: general stages

Under the ordinary procedure, the case usually begins with a short filing identifying the act being challenged and asking the court to treat the claim as filed. The required documents must be attached, including documents relating to representation, standing and the challenged act where applicable. The law provides exceptions in which the case begins directly with a statement of claim. (Law 29/1998, section 45.)

Once the claim is admitted, the court requests the administrative file and gives notice to persons who may appear as defendants. After the file is received, it is made available to the claimant to file a statement of claim within the statutory period of twenty days. The statement sets out the facts, legal grounds and relief sought. Legal grounds may be raised even if they were not relied on during the administrative stage, subject to applicable procedural limits. (Law 29/1998, sections 48–52 and 56.)

The Administration and, where applicable, other defendants then answer the claim. Evidence must be requested and proposed at the stages and in the manner prescribed by law; the court may admit it where relevant facts are disputed. Depending on the case, there may be a hearing, written closing submissions or the case may be ready for judgment without further steps. There is no general rule that tax cases dispense with evidence or a hearing, and no fixed general duration for litigation. (Law 29/1998, sections 54 and 60–64.)

Abbreviated procedure

Certain matters within the jurisdiction of the contentious-administrative courts are heard under the abbreviated procedure. These include cases with an amount in dispute not exceeding €30,000 and certain subject matters listed in the law. This procedure begins with a statement of claim and may include a hearing, subject to the statutory rules. The ordinary-procedure stages described above therefore do not necessarily apply to every case. (Law 29/1998, section 78.)

The judgment may declare the claim inadmissible, uphold it or dismiss it. If upheld, it may annul the challenged action in whole or in part and, where appropriate, recognise an individual legal position and the measures needed to restore it. The judgment may also rule on costs. (Law 29/1998, sections 31, 68 and 139.)

The Administration may challenge economic-administrative decisions in the circumstances and through the routes provided by law; its options are not identical to those available to the taxpayer. This is general information and does not replace a review of the decision, the case file, the deadline or the jurisdiction rules applicable to the particular case.