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Result: 529 Online Services
VAT. Data verification / limited verification. Groups of organisations.
| SIA code: 997973The data verification procedure for Value Added Tax in relation to corporate groups aims to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments. The limited verification procedure in relation to corporate groups can verify the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation. These verification functions evaluate the facts, decisions, activities, operations and negotiations carried out by the party liable for the tax payment. This evaluation will be irrespective of the previous evaluation of these elements by the party and the year or period in which it was completed.
The verification procedure aims to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments.
Economic-administrative appeal against Tax Management decisions.
| SIA code: 998123Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax Agency . The economic-administrative appeal application shall be received, in the first or sole instance, by the Tax Agency authority that handed down the challenged decision; said authority shall send it within a period of one month, together with the case file and, optionally, a report. If the appeal application also includes declarations, the authority that handed down the challenged decision may partially or fully annul the challenged decision within one month, sending the case to the Economic-Administrative Courts.
Economic-administrative appeal against Collection decisions
| SIA code: 998124Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax Agency . The economic-administrative appeal application shall be received, in the first or sole instance, by the Tax Agency authority that handed down the challenged decision; said authority shall send it within a period of one month, together with the case file and, optionally, a report. If the appeal application also includes declarations, the authority that handed down the challenged decision may partially or fully annul the challenged decision within one month, sending the case to the Economic-Administrative Courts.
Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax Agency . The economic-administrative appeal application shall be received, in the first or sole instance, by the Tax Agency authority that handed down the challenged decision; said authority shall send it within a period of one month, together with the case file and, optionally, a report. If the appeal application also includes declarations, the authority that handed down the challenged decision may partially or fully annul the challenged decision within one month, sending the case to the Economic-Administrative Courts.
