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Procedure for recovering state aid in cases of regularisation of obligations to pay taxes affected by the decision for recovery

General Details

Denomination

Procedure for recovering state aid in cases of regularisation of obligations to pay taxes affected by the decision for recovery

Procedure type

Inspector

Subject

Taxes

Purpose

Implementation of EU decision 2015/314 of 15/10 (recovery of State aid).

Responsible body

State Revenue Office

General information about the procedure

Start form

job

Applicant: Company

Place for presentation

Telematics.

Documentation

Documentation requested from the interested party in each case

Phases of the procedure/service

Start: shall be started ex-officio by the Local Office.

Procedure: the interested party shall contribute the necessary documentation in each case.

Resolution: to determine whether it is applicable to recover aid from the beneficiaries or not.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

Bodies of the Tax and Financial Inspection Department

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing