The initiative promoted by Lexer was a great success, bringing together more than a hundred participants to learn about the impact of two important rulings: the EU Court of Justice’s ruling on personal income tax and the Supreme Court’s ruling on Revolving.
Javier Orduña, former judge of the First Civil Chamber of the Supreme Court, and José Ignacio Canle, director of the Litigation Dept. of Abanca, were responsible for analysing this case law. The questions that most interested those present with respect to the position of the TJUE were its compatibility with the criteria expressed by the SC in its ruling of 14 December 2017; the validity of the replacement of the IRPH CAJAS clause by the Euribor and the limitation period for the exercise of nullity actions.
In addition, the debate on revolving was focused on delimiting the concept used in the ruling “significantly higher than normal rate of money” as well as on deepening the SC’s assessment of the Bank of Spain’s statistics and foreseeing the consequences of the ruling for credit cards contracted before 2010.