4.1.4. Collaboration of the Tax Agency with jurisdictional bodies

The Tax Agency develops the duty of collaboration with the jurisdictional bodies, established in articles 118 of the Spanish Constitution and 17.1 of the Organic Law of the Judiciary, through various functions, among which judicial assistance and expertise in processes stand out. of crime against the Public Treasury, the provision of tax information, telematic and individualized, to the jurisdictional bodies and the Public Prosecutor's Office and the exercise of the judicial police function by Customs Surveillance officials.

This collaboration is implemented, basically, in the following ways:

Support unit for the Anti-Corruption Office

The Tax Agency has a Support Unit for the Special Prosecutor's Office against Corruption and Organised Crime (Anti-Corruption Office), whose function consists in executing the reports, audits and activities required of it by the Chief Prosecutor of the Special Prosecutor's Office or the Public Prosecutor. This Unit reports organically and functionally to the Directorate-General of the Tax Agency and is equipped and financed by the Agency.

Collaboration in the field of offences against the Public Treasury

• Activities prior to the initiation of criminal proceedings

  The verification activities carried out by the Tax Agency via the inspection procedure can reveal facts which may constitute offences against the Public Treasury. In such a case, once the Tax Agency's action has been completed, it gives rise to the drafting of a detailed report by the clerk of the court and the submission of the corresponding charges and prosecutions.

  Additionally, the Tax Agency also presents charges for the existence of indications of tax fraud following the performance of investigations by the inspection bodies, without a verification procedure having been commenced.

  In 2014, 391 charges for tax offences were processed referring to a total of 305 million euros and 109 charges for money laundering referring to a total of 486 million euros.

• Actions during criminal proceedings

  During criminal proceedings the Tax Agency receives many requests for collaboration from jurisdictional bodies, either via judicial assistance or via expert testimony, in cases of offences against the Public Treasury, a matter in which its officials are fully competent.

  The following table of the Annex shows the data related to the number of officials who have collaborated in judicial assistance.

In addition, the court clerks who have reports on tax offences, the basis of the charges presented by the Tax Agency, participate in the criminal proceedings, ratifying these reports, either in the examination phase or in oral hearing, as witnesses.

• Actions to ensure the possible financial liabilities declared in the criminal proceedings

  Following the modifications introduced into the General Taxation Act (hereinafter, LGT) by Act nº 7/2012, the Tax Agency can adopt precautionary measures to guarantee any possible liabilities which may be declared in the judicial process, both before the initiation of the proceeding (Section 81.5 LGT) and after the presentation of charges for offences against the Public Treasury (Section 81.8 LGT), in which case they must be submitted to the judge.

  The precautionary measures adopted in the years 2013 and 2014 within the framework of the provisions of Sections 81.5 and 81.8 LGT are shown in the following table of the Annex:

Furthermore, the collection bodies of the Tax Agency maintain the competence to investigate, under the supervision of the judicial authority, the assets that may be affected by the payment of pecuniary amounts associated with the crime (Additional Provision 19 LGT).

• Actions in the enforcement of criminal sentences

  In accordance with the provisions of Additional Provision 10 of the General Tax Law, and in article 305.7 of the Penal Code, after the reform carried out by Organic Law 7/2012, the Tax Agency assists judges and courts in the execution of the convictions for crimes against the Public Treasury, demanding through the enforcement procedure the penalty of a fine and the civil liability declared in the sentence.

Collaboration in other judicial processes.

The Tax Agency's officials carry out other collaboration tasks in judicial processes, such as those of inspectors, evaluating architects, judicial administrators, liquidators, and receivers or trustees in bankruptcy.

Supply of information

The Collaboration Agreement of 7 September 2010 between the General Council of the Judiciary (CGPJ), the Ministry of Justice and the Tax Agency, with regard to transfer of tax information by the Agency to the Courts and Tribunals, allows the jurisdictional bodies direct access to the Tax Agency's databases, by way of telematic connection (web service ) via the Judicial Neutral Point managed by the CGPJ within the framework defined by the Tax Agency. In addition, for the cases not included in the agreement, individual requests for information are processed.

The following table of the Annex shows the data on supply of information:

During 2014, 18,209 judicial requests for individual tax information were processed, almost 72 reports per working day, a detail which must be placed in relation with the increase in direct accesses by the jurisdictional bodies via online connection to the Judicial Neutral Point.