Decree 2853/1971 of 18 November 1971, published in Spain’s Official State Gazette (BOE) on 30 November, concerns a jurisdictional dispute between the Tarragona tax authority and Reus Court of First Instance and Investigation No. 1 over Francisco Lebasque Belloncle’s debts.
What does the document contain?
The text traces the judicial and tax recovery proceedings initiated from 1968 onwards, including the seizure of real estate belonging to Francisco Lebasque. It mentions, among other assets, properties in Planas del Rey.
The decree examines whether the Reus court could raise this jurisdictional dispute directly with the administration. It concludes that the court should have referred the matter to its superior judicial authority and declares the dispute improperly raised, without ruling on the other issues in the case.
Original document
Decree 2853/1971 of 18 November 1971, published in BOE No. 286 of 30 November 1971 — pages 19281 and 19282, in Spanish.
18 November 1971 – Decree on debt recovery proceedings against Francisco Lebasque
