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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)

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