lo26072001 Act 36/2014, of 11 December, on the modification of the law 21/2014, 16 October, of the Tax Ordinance since the General Council in its session of December 11, 2014 has approved the following: law 36/2014, of 11 December, on the modification of the law 21/2014, 16 October, of the Tax Ordinance preamble with the approval of the law 21/2014 of 16 October, of the Tax Ordinance, establishes a new model of Tax Administration that must be enabled to reconcile on the one hand, a more efficient collection and, on the other hand, the respect of the guarantees of the administered.
Elements such as the detailed regulation of procedures of management and inspection, the implementation of the Executive collection, the consolidation of the rights and guarantees of taxpayers, the collaboration in the application of taxes, or the confidentiality of tax information, pose a challenge for the general administration and for common given the need to modify its procedures, performance information and appropriate assistance to facilitate a taxpayers and to adapt the computer systems in order to ensure an application effective and efficient the provisions mentioned above.
In 2012, the Government launched a project of reform of the administrative units responsible for the management and collection of taxes, a project that will culminate in the implementation of a new integrated system of information that will come into operation in the first quarter of the year 2015.
This however, is not the case of Commons, which given the brief period between the adoption of the law and its entry into force, will face the impossibility of material to be able to complete all necessary modifications prior to January 1, 2015.
For this reason, modifies the fifth final provision of the law 21/2014, 16 October, of the Tax Ordinance, setting the 1 January 2016 as the date of entry force of the law for the Commons, with the goal of what these have sufficient time to make necessary modifications.
On the other hand, given that the law 21/2014 derogates the law on bases of the Tax Ordinance, from 19 December 1996, it is necessary to foresee a provision that drag on the validity of this law in the year 2015, but only to ensure communal tax management during this period.
Article only modifies the fifth final provision of the law 21/2014, 16 October, of the tax law, which is written in the following way: "fifth final provision. Entry into force 1. This law shall enter into force on 1 January 2015.
2. With regard to the common, this law shall enter into force on 1 January 2016. In the year 2015, the communal tax management is governed by the law of the Tax Ordinance, from 19 December 1996, and its modifications ".
Final provision this law enters into force on 1 January 2015.
Casa de la Vall, 11 December 2014 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
François Hollande Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra