PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Revision of fully null and void Customs and Excise decisions

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.