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State Tax Administration Agency. AEAT
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Result: 642 Online Services
Extraordinary review appeal against an Intrastat penalty resolution
| SIA code: 274453Extraordinary review appeal, set forth in Article 113 of Law 39/2015, on the Common Administrative Procedure for Public Administrations, and which can be filed against Intrastat penalty resolutions. Can only be filed against final administrative acts.
Facilitate the provision of information regarding certain transactions with financial assets and other securities
Form 100. Personal Income Tax. Annual tax return
| SIA code: 992806Income tax return.
Revision of fully null and void Customs and Excise decisions
| SIA code: 992899Procedure aimed at declaring decisions made relating to tax matters as null and void, which terminate the administrative process or which have not been appealed within the deadline, in the following cases: a) That harm rights and freedoms with constitutional protection. b) That have been established by a clearly improper body in terms of the subject matter or geographical area. c) That have impossible content. d) That constitute a criminal offence or are declared as a consequence of this content. e) That have been declared 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 collegiate organisations. f) Express or presumed decisions that diverge from the legal system through which powers or rights are acquired when the basic requirements for their acquisition are missing. g) Any other case expressly established in a legal provision.
Declaration of detrimental nature of voidable Collection decisions.
| SIA code: 992900Procedure 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.
