Rules of operation

III. Functioning of the Forum

The Forum may operate in plenary session or through one or more working groups.

III.1. Full

1. The Plenary Session will be composed of all its members, under the direction of the Presidency and assisted by the Technical Secretary.

   Exceptionally, at the request of any of the members of the Forum and following a call from the Presidency, other persons whose presence is considered appropriate in accordance with the matters to be discussed may attend the meetings of the Plenary.

2. The Plenary Session shall hold an ordinary session at least once a year, with the call being made by the Presidency, through the Technical Secretariat, with a minimum of seven days' notice.

   Depending on the topics to be discussed, existing developments and their relevance and importance, extraordinary sessions may be held in accordance with the following section.

3. Extraordinary sessions of the Plenary shall be convened by the Presidency, through the Technical Secretariat, with a minimum notice of forty-eight hours, in any of the following cases:

   1. Own initiative.
   2. When requested by representatives of at least two of the participating Federations and Associations, who must, in any case, propose the inclusion of topics on the agenda.

4. When deemed appropriate based on the matters to be discussed, joint ordinary or extraordinary sessions of the Plenary Session of this Forum and the Plenary Session of the Forum for Small and Medium-sized Enterprises may be held.

5. The notice, which will contain the agenda for the session, will be accompanied by specific documentation on the topics to be discussed. The Presidency may extend the agenda or send additional documentation up to twenty-four hours before the session is held.

6. In addition to the presence of the President and the Technical Secretary, or those who replace them, where appropriate, the presence of at least half of the representatives of the Tax Agency and half of the representatives of the Federations and Associations will be necessary for the valid constitution of the Plenary Session.

   In the event of a joint meeting of the Plenary Session of this Forum and the Plenary Session of the Small and Medium-sized Enterprises Forum, for its valid constitution the presence of at least half of the representatives of the Federations and Associations of each Forum will be necessary.

7. In ordinary sessions, any topic not included in the agenda may be discussed, provided that, at the proposal of the Chair, it is so agreed by the members present at the beginning of the session.

8. Agreements will always be adopted by consensus of all the Forum member parties attending the Plenary meetings or, if this is not achieved, by majority, including the favourable vote of one of the members of each party.

9. Minutes of each session will be drawn up by the Technical Secretariat and sent to each member of the Forum, together with the notice of the next session, for approval.

10. The minutes must necessarily specify the attendees, the agenda of the session, the circumstances of place and time in which it was held, the main points of the deliberations, as well as the content of the agreements reached.

    In the event of a joint meeting of the Plenary Session of this Forum and the Plenary Session of Small and Medium-sized Enterprises, the points or agreements that only affect one of the Forums will be expressly recorded in the minutes.

11. After approval, the minutes will be signed by the Technical Secretary with the approval of the Presidency.

12. The Forum sessions may be held at any location decided by the Presidency, or by telematic means, with the consent of the representatives of the participating Federations and Associations.

III.2. Task forces

1. The Plenary Session of the Forum may agree to the creation of working groups and their elimination, and will determine their duties, powers and operating regime.

2. Representatives in the Working Groups will be appointed, in the case of the Tax Agency, by the head of the General Directorate from among its officials, and in the case of the Federations and Associations present at the Forum, by appointment made by the governing body and representation or position of the same with sufficient powers according to the internal operating regulations of the associations and federations.

3. Exceptionally, at the request of any of the members of the Working Groups and following a call from the Technical Secretariat of the Forum, other persons whose presence is considered appropriate in accordance with the matters to be discussed may attend the meetings of the Groups.

4. The agreement establishing the Working Groups shall establish the period within which they must fulfil the task entrusted to them.

5. The Working Groups will be attended by the person holding the position of Technical Secretary of the Forum or the official of the Tax Agency to whom the former delegates, who will perform the functions of Secretary in the manner provided for in these Operating Rules. The representative of the Federations and Associations referred to in section I.2.4 of these Operating Rules will also attend.

6. The results of the work of the Groups will be submitted to the Presidency of the Forum for inclusion in the agenda of the next plenary session.

7. When deemed appropriate based on the matters to be discussed, a joint meeting of the working groups of this Forum with those of the Small and Medium-sized Enterprises Forum may be established.