This Supreme Court The objection submitted by the Council before its cancellation by the Council is inadmissible. Galician Supreme Court, modification of Economic Activity TaxSince 2020, Repsol has allowed the refinery to charge more. The Galician Supreme Court stated that there was not sufficient justification for the application of the increase. Now the Supreme Court approves and shelves the order.not enough to justify transcendence and social and legal relevance.“.
The amendment was passed in 2019 with the votes of councilors. PSOE and the Atlantic TideWith the aim of increasing Repsol’s tax payable to the 265,000 euros it has to deposit in 2020 and 2021. Refund of the difference, as the Chamber does not consider it necessary to interpret “any government regulation” to resolve the dispute.
The amendment made in the tax regulation was made on the basis of making the street category where the refinery is located in line with the classification applied by Arteixo. The condition of the street increased from category three to category one, which made the receipt more expensive, an issue Repsol was against at the time. The allegations were rejected with the negative votes of all groups.except for the PP, which abstained and anticipated the issue “Will be resolved in court”
Finally happened. The Xustiza de Galicia Supreme Court overturned the amendment, arguing that “only the classification of streets and attribution of each to its own category” should be included in the file to approve the change of a fiscal street map. but also the criteria that motivate change. The judges concluded that neither the decree nor any of its documents contained “a technical study or report providing explanation or reasoned justification” that had motivated the classification of streets established by the decree itself. The Judge considers that the neglect of these requirements, as a taxpayer causing ‘desperation’ at Repsolwho do not have sufficient information about the reasons for the change in street classification and therefore the tax .
The City Council justified the change mainly in several aspects of the road: the change in the number 6 municipal bus line, which benefits residents and users; the proximity of the fire station; and also the improvements brought about by the expropriation and demolition of houses in San José, around the factory and on the road. In this case, too, the Galician court ruled in favor of Repsol, answering that the changes in the route of the line “are equally beneficial to all users residing in the areas where the bus passes”.; the location of the fire station has not changed compared to previous years; At the time the tax increase was approved, “demolition of dilapidated buildings” had not yet begun.
To defend his position, Repsol submitted an expert report prepared by the former director of the City Council’s Town Planning district during the tenure of popular Carlos Negreira. According to the Supreme Court decision, “These roads have sections covering more than one tax category, from the third to the first.”
The report, which was approved by the court, emphasizes that bus line 11 covers the roads in the industrial site such as Avenida de Arteixo, Severo Ochoa, Newton and Galileo Galilei streets, “all in the third category according to IAE effects. For all these reasons, the judge said that the category change was “not justified enough”. is of the opinion.