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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
-
Página de tramitación electrónica
- 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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Ministry of Finance and Civil Service
Page update date:18/07/2023
