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Administrative Procedures
General Information
- Name
-
Revocation of Collection decisions
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 998060
- Description
-
Special review procedure, through which the tax administration may reverse its decisions in benefit of the interested parties, in the following three cases:
1. When it is considered that it manifestly infringes the law.
2. When circumstances that occur and affect a specific legal situation demonstrate the legal inadmissibility of the challenged decision.
3. When the formalities of the procedure lead to the defencelessness of the interested parties.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
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