From a common law system to a civil law system. Case law that creates procedural rules

The conference “Da un sistema di common law ad un sistema di civil law. La giurisprudenza creativa di norme processuali” (“From a common law system to a civil law system. Case law that creates procedural rules”) was held at UNIVERSITÁ DEGLI STUDI DI MILANO last 5 December 2019

Belén Mora Capitán, lecturer in procedural law at Universidad Pompeu Fabra and partner in CORTÉS, ABOGADOS, gave a lecture on “Il ruolo della giurisprudenza nell’ordinamento processuale spagnolo. Nel giudizio dinanzi al Tribunal Supremo” (“The role of case law in the Spanish legal system. In trial before the Supreme Court”), as well as an introduction to “The life and work of Prof. Manuel Serra Domínguez, a key figure for Spanish procedural principles.



On 24 and 25 October, the 29th State Tax Inspectors’ Conference on the “Control of High Net Worth Taxpayers” was held with presentations by the Acting Minister, Maria Jesús Montero, the Secretary of State, Inés Barrón and the Director of the Spanish Tax Agency (AEAT) Jesus Gascón among other participants.

In the first session, speakers, Natalia Garzón, Tax Inspector on leave of absence and partner at CORTÉS, ABOGADOS, and Marcos Álvarez, Deputy Director General of Legal Management of the AEAT, addressed the fundamental and conflicting aspects of domestic taxation in the context of tax control. Garzón, who focused her presentation from the point of view of tax advice, applauded the control measures to combat fraud, cautioning, however, that inappropriate controls could lead to undesired situations. In this regard, she stressed the importance of defending the principle of legality and respect for the constitutional principles governing our Legal System in the exercise of tax control, denouncing the abusive use of Royal Decrees and excessive reliance on Court judgments, including those of the CJEU, to the detriment of the Law and stressed the need to endow the tax system with greater legal certainty, built on the principle of legality, so leaving little room for potentially arbitrary actions by the agencies responsible for exercising control.

Finally, Garzón emphasised the desirability of protecting family businesses and avoiding inequalities based on territory and, after giving the attending inspectors a series of points to reflect upon, she concluded by noting that competitive taxation and legal certainty in the application of taxes were key to achieving a competitive country.

The enforceability of non-binding administrative sanctions: special consideration for publicity in a digital society.

The latest edition of the 2019 Administrative Law Yearbook, which is on sale now, includes the article, “The enforceability of non-binding administrative sanctions: special consideration for advertising in a digital society,” published by Carlos Rubio and Isabel Vizcaíno, a partner and lawyer, respectively, at CORTÉS, ABOGADOS.

The article is a reflection on the different treatments of administrative sanctions, which are enforceable, even when non-binding for having been appealed via Judicial Review, against the sentence, the enforcement of which is postponed until the final ruling is handed down. Based on the foregoing, the article analyses the consequences that arise from publicising the (non-binding) sanction and its affect on other rights, such as the right to honor..


Daniel Campos, a partner at CORTÉS, ABOGADOS and in charge of the firm’s Criminal Department is the author of Chapter 21 (Intellectual Property Offences) of the Treatise on White-Collar Crime recently published by Editorial  Tirant Lo Blanch.

Daniel contributes his knowledge and practical experience in Prosecution Offices including those of Audiencia Nacional (Central Criminal and Administrative Court) or the Anti-Corruption Prosecutor’s Office, where he spearheaded intellectual property investigations and convictions like the emblematic case of

According to the publisher “this treatise is a serious, rigorous and thorough study into an area of Criminal Law that, unfortunately, has gained increasing prevalence in recent times. The book combines an important theoretical contribution to this discipline, thanks to the presence of Professors and Chairs of Criminal Law from the most important Spanish universities, combined with practical input from some of the main legal stakeholders: judges and justices from all levels, including the Supreme Court and the Constitutional Court, Prosecutors, especially the Anti-Corruption Prosecutor and Audiencia Nacional Prosecutor, State Prosecutors, Tax Agency officials and lawyers specialised in this area of law. With this book, we aim to provide a simple yet comprehensive approach to an area of Criminal Law that often presents a certain degree of technical complexity. Not forgetting that a major proportion of the offences that fall under this discipline require an in-depth knowledge of other legal disciplines”.



On 3, 4 and 5 July 2019, a summer course, organised by the Universidad Rey Juan Carlos, Department of Judicial Administration and Receivership (Madrid), will be held with the aim of promoting and updating the knowledge of professionals working in fields related to judicial administration.

José Machado Plazas, a partner at CORTÉS, ABOGADOS, will moderate a session in which he will discuss “The disposal of assets at SMEs.”