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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)

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Citizen
  • Business
Documents
  • Written appeal, indicating which reason or reasons apply, of those set forth in Article 125 of Law 39/2015.
Deadline for resolution

In accordance with applicable regulations

Administrative silence interested party
Negative
Competent bodies
  • Director of the Customs and Excise Duties Office.
End of procedure
Si
Appeals
  • Judicial Review Appeal
Basic Regulations
Place of submission
  • Online, at the Tax Agency eOffice
  • AEAT offices.
  • Other places set forth in article 16 of Law 39/2015.
Stages of procedure
  • Start: By written appeal, within the term established in Article 125 of Law 39/2015, and which will depend on the cause for filing the appeal.
  • Procedure and termination: the body in charge of the resolution will announce whether the appeal is accepted and, if so, also on the merits of the matter. If the resolution has not been issued and notified three months after the appeal was filed, it will be understood to be dismissed; an appeal may be filed by the judicial review channel.
URl for online processing
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Forms
Identification system(s)
  • Electronic DNI
  • Digital certificate
  • Clave PIN
Integrado en Clave
Yes
Practica notificaciones
  • Postal
  • Electronic notification by means of Electronic Submission
  • Electronic notification by means of Enabled E-mail Address
Sujeto a tasas
No
Level of interactivity
Level 4: Online procedure

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