Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Revision of fully null and void Customs and Excise decisions
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 992899
Description: Procedure 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.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Recipient office

Documents

When the procedure is instigated at the request of the interested party, it will be made in writing to the body that made the decision to be reviewed.

Deadline for resolution

1 Year(s)

Administrative silence interested party

Negative

Administrative silence office

Expiry

Competent bodies

End of procedure

Appeals

Judicial review appeal within a two-month period pursuant to Article 46 of Law 29/1998 of 13 July, regulating the jurisdiction for judicial reviews

Basic Regulations

Place of submission

Stages of procedure

Start: Ex officio, by agreement of the body that made the decision or its hierarchical superior, or at the request of the interested party, in writing addressed to the body that made the decision to be reviewed. The ex officio instigation will be notified to the interested party. Applications submitted by interested parties may be rejected for processing with justified reason, without the need to obtain a ruling from the advisory body, when the decision is not definitively in the administrative channel or the application is not based on any of the indicated reasons for nullity or if it clearly lacks grounds, in addition to those cases where other significantly similar applications would have been rejected due to their circumstances.
Procedure: The interested party and other persons whose rights were acknowledged by the decision or whose interests were affected by the decision will be granted a hearing period of fifteen days, during which they can declare and submit the documents and proof they deem relevant. Upon conclusion of the hearing process, a proposal will be made to the competent body to rule on. The legal opinion of the Council of State will be requested relating to the proposal. The declaration of nullity will require the favourable opinion of the Council of State.
End: Ruling adopted by the Ministry of Economy and Finance or the body to which it delegates. Expiry. Dismissal due to administrative silence if the procedure was initiated by the interested party.

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