Declaration of detrimental nature of voidable Collection decisions.
General Details
Denomination
Declaration of detrimental nature of voidable Collection 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
General information of the procedure
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
Resolution deadline
3 months
Resolution body
Treasury and Public Function Minister or delegated body.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Law 58/2003, of December 17,
on Tax General. Article 218. (BOE December 18, 2003)
-
Royal Decree 520/2005, of May 13,
approving the General Regulation implementing General Tax Law 58/2003 of 17 December, in relation to reviews in the administrative channel. Articles 7 to 9. (BOE May 27, 2005)