Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Filing of Pleadings
Type of procedure/service: Revision of administrative acts and resources
Subject: Appeals and claims
SIA code: 998152
Description: Filing of pleadings with regard to an Economic-Administrative appeal
Body responsible for the procedure: Central Administrative Court for Tax and Economic Appeals (E00127205)

Instigating party

Recipient interested party

Documents

All opportune ones, according to the articles 235, 236 and 241 from the Law 58/2003, from December 17th, General Tributaria, without it affecting that the evidence is limited in the Economic-Administrative appeal

Administrative silence interested party

None

Competent bodies

End of procedure

Appeals

Basic Regulations

Ley 58/2003, de 17 de diciembre, General Tributaria, Fecha BOE 18/12/2003, BOE nº 302
Real Decreto 520/2005, de 13 de mayo, Reglamento general en materia de revisión en vía administrativa. Fecha BOE 27/05/2005, BOE nº 126

Place of submission

Presential in any of the offices referred to in the article 38.4 of the Law 30/1992. In a telematicly manner and though the secondary venue of the Economic-Administrative Courts

Stages of procedure

According to what’s defined in the Law 58/2003 General Tributaria (General Tax Law) from December 17th, and the Administrative Revision General Regulation approved by the Royal Decree 520/2005, from May 13th

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