Result: 799 Online Services
Motion for reversal of Collection decisions.
| SIA code: 998030Local office decisions related to economic-administrative claims can be subject to optional prior motion for reversal. The authority that handed down the decision will be competent to deal with and resolve the appeal against said decision. If the interested party lodges a motion for reversal, they cannot file an economic-administrative claim until the appeal has been expressly resolved or until it can be considered dismissed due to administrative silence.
Motion for reversal against the declaration of prescription of the refund right.
| SIA code: 998031Local office decisions related to economic-administrative claims can be subject to optional prior motion for reversal. The authority that handed down the resolution will be competent to deal with and resolve the appeal against said resolution. If the interested party lodges a motion for reversal, they cannot file an economic-administrative claim until the appeal has been expressly resolved or until it can be considered dismissed due to administrative silence.
Declaration of harmfulness of cancellable Customs and Excise decisions.
| SIA code: 998017Procedure through which the tax administration may declare its decisions and rulings that are favourable to interested parties that commit legal offences, as harmful to the public interest, in order to subsequently contest these via the judicial review channel.
Declaration of detrimental nature of voidable Management decisions.
| SIA code: 998038Procedure 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.
Access to the records and files that form part of concluded proceedings on the request date, by a party liable for the tax payment that has been involved in said proceedings.
