Doctrine and criteria of the Central Economic Administrative Court (DYCTEAC)

The Central Economic Administrative Court (TEAC) is obliged by law to publish its doctrine and those resolutions that, among all those approved, it considers of greater importance and impact (arts. 86.2 and 239.7 of Law 58/2003, of 17 December, General Tax. The set of data is basically made up of the criteria, the doctrine and the resolutions that according to the aforementioned provisions the TEAC deems necessary to publish. It is the result of complaints against acts issued by the central bodies of the Ministry of Finance and Public Administration, including the State Tax Administration Agency, regional and local administrations. It also resolves both complaints in which the Council of State must be heard or has been heard, as well as appeals against decisions handed down at first instance by the Regional and Local Economic-Administrative Tribunals, extraordinary appeals for review and extraordinary appeals for unification of criteria. It offers the possibility to consult resolutions in full text.