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Result: 533 Online Services
Excise taxes. Annual list of kilometres covered
| SIA code: 997876Excise Duties. Submission of the annual list of kilometres covered by vehicles registered in the register of beneficiaries of refunds for occupational diesel and vehicles owned by them
Procedure to declare null and void tax decisions for which the administrative procedure has finalised or which have not been resolved within the deadline, in the following circumstances: a) When they damage rights and freedoms with constitutional protection. b) When they have been passed by authorities clearly not authorised, whether due to the subject matter or the geographical territory. c) When they have impossible content. d) When they constitute criminal breaches or are issued as a consequence of these. e) When they have been handed down with total and absolute disregard for the corresponding legally established procedure or for the regulations that contain the fundamental rules for the formation of free will in professional bodies. f) Decisions that are expressly or presumed to be contrary to law by which powers or rights are acquired when the fundamental requirements for their acquisition are missing. g) Any other expressly established by law.
Revocation of the declaration of prescription of the refund right.
| SIA code: 998032Special review procedure, through which the tax administration may reverse its decisions in benefit of the interested parties, in the following three cases: When it is considered that it manifestly infringes the law.When circumstances that occur and affect a specific legal situation demonstrate the legal inadmissibility of the challenged decision. When the formalities of the procedure lead to the defencelessness of the interested parties.
Revocation of Inspection rulings
| SIA code: 998041Special revision procedure, via which the Tax Administration can revoke its rulings in favour of the interested party, in three circumstances: 1. When it is considered that it manifestly infringes the law. 2. When circumstances that occur and affect a specific legal situation demonstrate the legal inadmissibility of the challenged ruling. 3. When carrying out the procedure leads to defencelessness of the interested parties.
Procedure for the declaration of subsidiary responsibility
| SIA code: 992009Procedure aimed at the declaration of subsidiary responsibility, under the protection of the terms of articles 41 and 43 of the General Tax Act and other tax regulations that regulate assumptions of responsibility.
