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Administrative Procedures

General Information

Name

Extraordinary review appeal against an Intrastat penalty resolution

Type of procedure/service
Revision of administrative acts and resources
Subject
Customs
SIA code
274453
Description

Extraordinary 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.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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