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Administrative Procedures

General Information

Name

Declaration of harmfulness of cancellable Customs and Excise decisions.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998017
Description

Procedure through which the tax administration may declare its decisions and rulings that are favourable to interested parties that commit legal offences, as harmful to the public interest, in order to subsequently contest these via the judicial review channel.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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