Expenses and taxes related to mortgage loans in the light of the judgment of the Supreme Court rendered on December 23th, 2015 and the subsequent case-law of Provincial Appellate Courts. Particular reference to Notary and Property Registry fees, Stamp Duty and costs associated with litigation

Abstract

In relation to mortgage loans signed between a bank and a consumer, the judgment of the Supreme Court rendered on December 23th, 2015 construed that a clause whereby all expenses and taxes arisen by the aforementioned contract are passed to the debtor could be abusive since it is against some articles of Consumer Law and Tax law. As the aforementioned judgment could constitute a landmark case in the financial sector, the present academic study is focused on the main arguments invoked by the Supreme Court. Additionally, the subsequent  case-law is analysed in order to determine if the Provincial Appellate Courts are following the approach provided by the Supreme Court.