Sanction procedure regarding statistics on the exchange of goods between member States of the European Union (INTRASTAT).
General Details
Denomination
Sanction procedure regarding statistics on the exchange of goods between member States of the European Union (INTRASTAT).
Procedure type
Penalty
Subject
Statistics
Purpose
Sanction for non-compliance with the statistical obligation derived from the Intrastat system
Responsible body
State Revenue Office
General information of the procedure
Start form
job
Applicant: Administration
Place for presentation
Telematics.
AEAT offices.
Post offices.
Other places contemplated in article 16 of Law 39/2015.
Documentation
Not applicable
Phases of the procedure/service
Start: Notification of the initiation of the sanctioning procedure for non-compliance with the statistical obligations derived from the Intrastat system. If no allegations are presented against the initiation, it may be considered a resolution proposal.
Instruction: Contribution by interested parties of allegations, documents and information and, where appropriate, proposal of evidence, against the initiation agreement. Presentation of the procedure and hearing process, formulation and notification of the proposed resolution and receipt of allegations, documents and information.
Resolution: The agreement will be made based on the proven facts, allegations, documents, evidence and information presented and the procedure will end with the imposition of a sanction or dismissal and archiving of the proceedings. The resolution exhausts the administrative route.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Optional appeal for reconsideration before the same administrative body that issued the resolution, with the filing period being one month (article 124 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations).
Contentious-administrative appeal filed directly unless the optional appeal for reconsideration has been previously filed, in which case you must wait for it to be resolved. This appeal will be presented within two months, before the Courts of the Contentious-Administrative Jurisdiction (article 46 of Law 29/1998, regulating the Contentious-Administrative Jurisdiction).
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 12/1989, de 9 de mayo,
de la Función Estadística Pública. (BOE 11-mayo-1989)
-
Real Decreto 1572/1993, de 10 de septiembre,
por el que se aprueba el Reglamento de procedimiento administrativo sancionador de las infracciones por incumplimiento de las obligaciones establecidas en la Ley de la Función Estadística Pública. (BOE 6-octubre-1993)
-
Orden HFP/1480/2021, de 28 de diciembre,
por la que se aprueban el contenido y los plazos de presentación de la declaración de intercambio de bienes dentro de la Unión Europea (Intrastat) y se determinan las condiciones generales y el procedimiento para su presentación por medios telemáticos (BOE 30-diciembre-2021).
-
Resolución de 22 de mayo de 2018, del Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administración Tributaria,
para la elaboración de las estadísticas de intercambios de bienes entre Estados miembros (Sistema Intrastat).(BOE 28 - mayo- 2018).