5.9. Procedural Files
Description of the activity
Analysis, management, information and monitoring of legal proceedings in which the AEAT is a party. It also helps or supports your own processes.
This is information relating to individuals and/or legal entities involved, identified in the taxpayer census (NIF, CIF, NIE), complaints for the commission of a crime in criminal proceedings, claims for credits in bankruptcy proceedings, lawsuits in civil proceedings, etc. Economic or procedural information derived from court decisions: financial penalties (civil liability, fines), administrative penalties, or prison sentences. Of all the procedures and phases of the contentious procedure and identifying data of other actors in the judicial processes: bankruptcy administrators, court experts, etc.
Purpose
Effective implementation of the state tax and customs system.
Interested parties
- Taxpayers and obliged subjects
Details
- DNI, Name and Surname, Address
- Subjects of legal disputes
- Alleged crimes reported in criminal proceedings
- Information on defrauded taxes and fees constituting crimes against the Public Treasury
- Procedural convictions regarding deprivation of liberty, administrative and financial sanctions (Civil Liability, fines, ...).
- Claiming amounts as a creditor in Bankruptcy Proceedings (bankruptcy credits)
- Information on agreements and liquidation processes in bankruptcy proceedings
- Information on bankruptcy administrators, with information on addresses and remuneration of these professionals
- Information on the procedural phases with express indication of the judicial body in force in each of them.
- Documentation submitted by the Courts
Treatments
- Collection
- Record
- Storage
- Structuring
- Modification
- Update
- Copy
- Analysis
- Enquiry
- Extraction
- Promotion
- Interconnection
- Limitation
- Suppression
- Destruction
- Other
Recipients
- Other departments of the Tax Agency
- Bankruptcy information for State and Autonomous Community Attorneys
International transfers
Not foreseen
Profiling
Based on the actions entrusted to the AEAT for the exercise of its functions, the data of the activities may be processed for analysis and data mining.
Technical/organizational measures
All data processed has been evaluated through a risk analysis, obtaining the list of technical and organizational measures to be applied.
These measures have been applied in accordance with the approved adaptation plan.
More information
Information and monitoring of legal proceedings in which the AEAT is a party. It contains information relating to the individuals and/or legal entities involved, identified in the taxpayer census (NIF, CIF, NIE), and information is stored about them regarding complaints for the commission of a crime in criminal proceedings, claims for credits in bankruptcy proceedings, lawsuits in civil proceedings, etc. Provides economic or procedural information derived from court decisions: financial penalties (civil liability, fines), administrative penalties, or prison sentences. It also contains information on all the procedures and phases of the contentious procedure and identifying data of other actors in the judicial processes: bankruptcy administrators, court experts, etc. The information is used for analysis, management and monitoring of judicial processes, and for data mining. In addition, it is offered to the Tax Agency Departments as help or support for their own processes.