Through the following link you can consult a selection of criteria extracted from resolutions recently published by the Economic-Administrative Courts, which are collected on the TEA's electronic headquarters: Key TEA Doctrine

You can consult the entirety of the published doctrine, resolutions and criteria by accessing the following link: Database of Doctrine and Criteria of the Economic-Administrative Courts

It should be remembered that both the repeated doctrine of the Central Court and the resolutions that resolve the extraordinary appeals for the unification of criteria, will have a binding character for all the bodies of the tax administration of the State and of the Autonomous Communities and Cities with Statute of Autonomy.