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Spain / Supreme Court, Third Chamber / 4968/2013

El Coto de Rioja v S.A Foral Diputation of Alava

Policy area:
Taxation
Deciding Body type:
National Court/Tribunal
Deciding Body:
Spain / Supreme Court, Third Chamber
Type:
Decision
Decision date:
14/10/2013

Key facts of the case:

The Regional Council [Diputación Foral] of Alava decided to get buck an amount of tax benefits of El Coto de Rioja S.A. that the European Commission declared unlawful. These decisions were concluded without the audience of El Coto de Rioja S.A, who considered violated its rights. The Supreme Court considers that there is a violation of the guarantees of the administrative procedure, particularly the right of audience, right recognized not only in the Spanish Constitution, but also in European Union Law, and particularly in the Charter of Fundamental Rights of the European Union.