Doctrine
The doctrine of the Central Economic-Administrative Court incorporates the most significant resolutions approved by said Court in accordance with the provisions set forth in Article 86.2 of General Tax Law 58/2003 of 17 December (BOE of 18 December), according to which: “The Ministry of the Treasury will periodically publish the answers to inquiries and the economic-administrative resolutions that it deems to be the most far-reaching and to have the greatest repercussions”.
Moreover, according to Article 239.7 of Law 58/2003: “The doctrine that is repeatedly established by the Central Administrative-Economic Court will bind the regional and local economic-administrative courts and the rest of the Tax Administration… The resolutions and decisions of the Tax Administration that are based on the established doctrine pursuant to this precept will do so expressly”.
The included resolutions go from January 1998 to November 2006, inclusive. Periodically, the resolutions corresponding to the months after this date will be incorporated.