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Precursor import-export authorisations.
| SIA code: 997911Authorisations for importing and exporting catalogued chemical substances
Enforcement procedure.
| SIA code: 991998Procedure for the collection of expired and unpaid debts during the voluntary payment period.
Rectification of errors in Inspection decisions.
| SIA code: 998049Procedure designed to obtain, at any time and automatically by the Administration or at the request of the interested party, rectification of material errors, whether factual or arithmetic, by the authority that issued the ruling, as long as the time limit has not expired.
Review of Inspection rulings that are legally null and void
| SIA code: 998050Procedure to declare null and void tax rulings for which the administrative procedure has finalised or which have not been resolved within the deadline, in the following circumstances: a) When they damage the rights and liberties derived through 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 an impossible content. d) When they constitute criminal offence or are issued as a consequence of these. e) When they have been issued with total disregard for the legal procedure established and the regulations that contain the essential rules for the establishment of the will of collective entities. f) Rulings that are expressly or presumed to be contrary to law by which faculties or rights are acquired when the fundamental requirements for their acquisition are missing. g) Anything else expressly established by law.
Access to the records and files that form part of an action that has concluded on the application date, by a party liable for tax payment which has been a party in the proceedings.
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State Tax Administration Agency. AEAT
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