The appeal to standardise case law in tax litigation - an analysis of the case law on its admissibility requirements

Among the various changes made in the tax litigation reform of 2019, one of the most important was the modification of the system of judicial appeals provided for in the CPPT, with the aim of simplifying and streamlining it in order to improve its efficiency. In this context, we highlight the introduction of the appeal for uniformity of jurisprudence in article 284 of the CPPT, as well as the changes made to the regimes for appeals for uniformity of jurisprudence provided for in the CPTA and the RJAT.
In this work, we intend to analyze and reflect on the changes that took place in 2019 with regard to appeals for uniformity of jurisprudence in tax litigation, that is, the changes made in particular to article 284 of the CPPT, article 25 of the RJAT and article 152 of the CPTA. To this end, we have attempted to analyze and systematize the admissibility requirements for appeals, with a view to standardizing the jurisprudence of the Tax Litigation Section of the TCAs and STA and of the Tax Arbitration Courts, taking into account the regime provided for after the 2019 reform in articles 284 of the CPPT and 25 of the RJAT, as well as the jurisprudence of the Tax Litigation Section of the STA on these requirements.
As we intend to show, the changes made in the 2019 reform to the system of appeals for the uniformization of case law set out in articles 284 of the CPPT and 25 of the RJAT were generally very positive. Nevertheless, from our analysis of the regimes established in articles 284 of the CPPT and 25 of the RJAT, it seems to us that there are some improvements that could be considered in a future legislative review of this important appeal for the uniformization of case law.

Keywords: uniformization of jurisprudence; administrative and tax courts; tax arbitration courts.