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Administrative Procedures

General Information

Name

Revocation of Tax Management decisions

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998047
Description

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

1. When it is considered that it manifestly infringes the law.

2. When circumstances that occur and affect a specific legal situation demonstrate the legal inadmissibility of the challenged decision.

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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