Declaration of detrimental nature of voidable Inspection rulings.

Denomination

Declaration of detrimental nature of voidable Inspection rulings.

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 hearing period of fifteen days will be granted to all those who appear as interested parties during the procedure. A proposed ruling will be made and a report on how the decision may be declared harmful will be requested from the entity that has legal advisory functions.

End: By means of the resolution adopted by the Treasury and Public Function 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