2019. Competence of the INSS to qualify permanent disability pensions recognized by foreign management entities in order to determine tax exemptions Comment of the judgment of the Contentious-Administrative Chamber of the Supreme Court (Section 2) of March 14, 2019 (cassation appeal 6740/2017). Revista de Derecho de la Seguridad Social, Laborum. 21 (Dec. 2019), 95–113.