PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Interposition of disputes before the Arbitration Board of the Economic Agreement of Navarra.

The procedure before the Arbitration Board is initiated by the submission of the dispute or discrepancy by the State Administration, by the Provincial Councils, by a Regional Government, by the Coordination and Regulatory Evaluation Committee provided for in the Economic Agreement or at the request of the taxpayer.

The Arbitration Board shall make its ruling in accordance with the law, in accordance with the principles of economy, timeliness and efficiency, on all the issues raised in the file, whether or not they have been raised by the parties themselves or by interested parties in the dispute, including the formulas for enforcement. The agreements of this Arbitration Board, without prejudice to its executive status, shall be solely subject to appeal via the contentious-administrative appeals process before the corresponding Chamber of the Supreme Court. Under no circumstances may disputes be submitted on matters already ruled upon or pending resolution by the Courts of Justice.