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Jesús Cudero
Contact
jcudero@perezllorca.com
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Practice areas
- Tax
Profile
Jesús Cudero joined Pérez-Llorca in 2021 as Of Counsel for the Tax practice area.
Studies:
- 1985 Degree in Law, Universidad Complutense de Madrid
Experience
Jesús is a Senior Judge on leave of absence from the Second Section of the Administrative Chamber of the Spanish Supreme Court, and has 35 years of experience in the legal sector. He became a judge after passing the state examination in 1987 and since then has held seats in a number of different courts, such as the First Instance Court of Osuna, the Criminal Court Number 30 of Madrid, the Contentious-Administrative Chamber of the Supreme Court of Justice of Madrid, and the Administrative Chamber of the National High Court. In 2014 he was promoted to the rank of Senior Judge of the Supreme Court, where he has served in the Fourth Section of the Third Chamber of the Supreme Court, in the First Section (Admission) of that Chamber. He currently serves in the Second Section of the Third Chamber of the Supreme Court.
Over the course of his career he has become familiar with a wide range of matters corresponding to this jurisdiction, including tax law, fundamental rights, special properties, public assets and public functions, among others.
Academic and publishing collaborations
Jesús has led several courses and seminars. He is currently the director of the “Seminars on tax-related issues”, organised by the Fundación Impuestos y Competitividad (Tax and Competitiveness Foundation). He has also participated as a lecturer and speaker in numerous courses, seminars and conferences, including his participation as a lecturer in the course on Advanced Administrative Law, organised by the Universidad Nacional de Educación a Distancia (UNED) and the General Council of the Judiciary, March to July 2020, in the Course for Experts in Public Procurement, organised by the Instituto de Estudios de Cajasol, June 2020, Seville, and in the Master’s Degree on Tax Litigation at the Universidad Complutense de Madrid, directed by Professors Martínez Lago and Almudí, June 2019.
He has contributed to a number of publications, including:
- “La Carta de derechos fundamentales de la Unión Europea: su aplicación en los Estados miembros a tenor de su artículo 51 y preceptos concordantes”, in European Inklings (EU), number 10, 2017, IVAP, Instituto Vasco de Administración Pública.
- “El carácter revisor de la jurisdicción contencioso-administrativa y el control de los actos dictados en ejercicio de potestades discrecionales”, in the joint publication “Las relaciones entre los poderes del Estado: separación, colaboración y conflicto”, XIX Jornadas de Estudio del Gabinete Jurídico de la Junta de Andalucía, November 2017.
- “El principio de interpretación conforme del Derecho de la Unión Europea: sus límites”, in European Inklings (EU), number 17, 2019, IVAP, Instituto Vasco de Administración Pública.
- “El principio de buena administración en la jurisprudencia reciente de la Sala Tercera del Tribunal Supremo en materia tributaria”, in Anuario del Buen Gobierno y de la Calidad de la Regulación, 2019.
Professional organisations
The Madrid Bar Association (ICAM).
Recognition
Euromoney: World Tax- Notable practitioner (Tax controversy)
