By judgment dated 21st July 2016, the Spanish Constitutional Court has declared null and void the judicial taxes regulated by Law 10/2012 of 20th November. The Court considers that whilst judicial taxes are not necessarily unconstitutional, those established by Law 10/2012 are disproportionate and thus breach the right to a due process.
In particular, the Spanish Constitutional Court has declared null and void the following:
- The fixed fee of EUR 200 and EUR 350 applied to summary and normal administrative proceedings;
- The flat fee of EUR 800 for ordinary appeals and EUR 1,200 for appeals to the Supreme Court in civil and administrative matters;
- The fixed fee of EUR 500 for appeals and EUR 750 for appeals before the Supreme Court in labour matters.
- The variable fee (based on the quantum of the matter) applicable to all matters.
These judicial taxes applied only to companies.
The Court has not declared the unconstitutionality of the judicial taxes applied to first instance proceedings in civil matters as it was not a matter put forward before the Court.
This judgment does not give the right to claim the reimbursement of those judicial taxes already paid and will only be effective once the judgment has been published in the official gazette.