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Administrative Procedures

General Information

Name

Filing of a claim on tax issues with the Arbitration Board of the Economic Agreement with the Autonomous Community of the Basque Country

Type of procedure/service
Tax information
Subject
Taxes
SIA code
3013923
Description

A claim is lodged and judicial proceedings are commenced by the Arbitration Board by the filing of a dispute or discrepancy by the State Administration, by the Provincial Councils, by an Autonomous Community, by the Commission for the Coordination and Evaluation of Regulations provided for in the Economic Agreement or at the taxpayer's request.

The Arbitration Board shall dictate a judgment in accordance with the law, in accordance with the principles of economy, urgency and efficiency, all the issues raised in the case, whether or not they have been raised by the parties or interested parties in the dispute, including the enforcement procedures. This Arbitration Board's judgments, without prejudice to their enforceability, shall only be granted recourse to appeal in contentious-administrative judicial proceedings before the corresponding Chamber of the Supreme Court.

Body responsible for the procedure
Arbitration Board of the Economic Agreement with the Autonomous Community of the Basque Country (EA0030991)

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Administration
Deadline for resolution

In accordance with applicable regulations

Administrative silence interested party
In accordance with applicable regulations
Competent bodies
  • Arbitration Board
Appeals
  • The Supreme Court's Contentious-Administration Chamber
Basic Regulations
Available at the Electronic Registry of Powers of Attorney
Place of submission
  • electronically
Stages of procedure
  • Start
  • Case Examiniation
  • Judgment
URl for online processing
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Forms
Identification system(s)
  • Digital certificate
Integrated in Clave
Yes
Practice notifications
  • Electronic notification by means of Electronic Submission
Subject to fees
No
Level of interactivity
Level 4: Online procedure

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