Declaration of harmfulness of voidable Customs and Excise decisions.

Denomination

Declaration of harmfulness of voidable Customs and Excise decisions.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure through which the Tax Agency can declare detrimental to the public interest its decisions and resolutions in favour of the interested parties that incur in any infringement of law, in order to subsequently challenge them in the contentious-administrative courts.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Does not have. This is initiated by the local office.

Documentation

The procedure is initiated automatically by the local office.

Phases of the procedure/service

Start: automatically by the local office.

Procedure: A 15 days hearing period will be granted to those who appear as interested parties in the procedure. A resolution proposal will be formulated and a report requested from the corresponding legal assessment body as regards the appropriateness of declaring the decision null and void.

End: By means of the resolution adopted by the Treasury Minister or the delegated body. The declaration of harmfulness can not be adopted after four years have elapsed from the notification date of the administrative decision. It can also end due to expiry.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

Treasury and Public Function Minister or delegated body.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing