Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name

Reversal of customs and excise decisions

Type of procedure/service

Tax information

Subject

Taxes

SIA code

992901

Description

Special review procedure, through which the tax administration may reverse its decisions to the benefit of the interested parties, in the following three cases:

1. When it is deemed to clearly break the law.

2. When the ensuing circumstances that affect a specific legal situation show the inapplicability of the decision made.

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)

General information on the procedure/service

Instigating party

Oficio

Recipient office

Administration

Documents

The procedure is instigated ex officio.

Deadline for resolution

6 Month(s)

Administrative silence office

Expiry

Competent bodies

Tax Agency (manager of the corresponding department or immediate hierarchical superior if the decision was made by a department manager)

End of procedure

Appeals

Judicial review appeal within a two-month period pursuant to Article 46 of Law 29/1998 of 13 July, regulating the jurisdiction for judicial reviews

Basic Regulations

Place of submission

Online
Tax Agency offices
Post offices
Other places included in Article 16 of Law 39/2015

Stages of procedure

Initial step. The procedure will be exclusively instigated ex officio, notwithstanding the fact that the interested parties may promote its instigation by means of a written document addressed to the body that made the decision.
Procedure: The body that made the decision shall send a copy of the file, accompanied by the report with the relevant background and the reason for the reversal. The interested parties will be granted a hearing period of fifteen days. The report on the reason for the reversal will be requested from the body that has legal advisory functions.
End: Agreement of the manager of the competent Tax Agency department to which the body that made the decision reports. If the decision was made by a Tax Agency department manager, his/her immediate hierarchical superior will be deemed the competent entity. It can also end due to expiry. The revocation of the acts which are subject to an economic-administrative resolution cannot be agreed.

URl for online processing