law 31/2012, of 22 November, amending the law on the bases of the Tax Ordinance, from 19 December 1996 since the General Council at its session of 22 November 2012 has approved the following: reason of article 40.1 of the law of the Tax Ordinance, from 19 December 1996 , stipulates that "prescribe the three years: a) the right of the Administration to determine the tax debt by means of the appropriate settlement; b) the action to demand the payment of tax debts cleared; c) action to impose tax penalties; d) the right to repayment of undue "; in similar terms to pronounce the article 7.1 of the general law of the public finances, of December 19, 1996, according to which "the prescribed three years: a) The ability of the Administration to settle tax debts and other income of public law (...); b) the right to demand the payment of debts cleared (...); c) the authority to impose pecuniary sanctions "; While, on the other hand, the article 56.1 of law 10/2003, of 27 June, communal finances, amended by law 6/2005, of 21 February and by Act 14/2007, from 20 September, establishes that "saved what other laws establish, prescribe in three years: a) the Faculty of the Communal Administration of tax debts and liquidate other income of public law. The period of limitation starts from the fact generator or of the birth of the correlative obligation; b) the right to demand the payment of debts cleared. The period of limitation starts with the notification of the settlement; c) the authority to impose pecuniary sanctions. The period of limitation is calculated from the day on which the infringement committed ".
With regard to the interruption of the prescription period of three years, "the three laws have that" in case of interruption of the prescription, which is of benefit does not lose the time elapsed before the interruption if reanuda the inactivity of the creditor "(law on the bases of tax law) and that" in the event of interruption of the prescription the debtor does not lose the time elapsed before the interruption "(general law on public finance and law 10/2003 , of 27 June, communal finances, amended by law 6/2005, of 21 February and by Act 14/2007, from 20 September).
For its part, the law of the administrative and tax jurisdiction, of 15 November 1989, established by article 97 that "the administrative and tax jurisdiction supervise the execution of judgments and administrative acts, which are Executive Directors in accordance with the law, and the administrative and Tax Court are run in accordance with the provisions of this title", so that , by now, in application of the existing rules in this respect and the lack of a legislative regulation that allows nowadays develop prerogatives of self-governing powers Executive, public administrations are forced to go to the "administrative and tax jurisdiction" when you are in the need to proceed to "the execution of judgments and administrative acts, which are Executive Directors in accordance with the law".
The existing regulatory framework at present means that, in the event of non-payment of taxes and penalties previously cleared and notified, the public administrations are forced to urge the implementation of these administrative acts impetrant the help of the administrative and tax jurisdiction; Accordingly, seen that the presentation of the demand on the part of an administration does not prevent to stay the duration of the term of limitation already elapsed prior to the time of production of the fact switch, in practice, the implementation of these administrative acts is subject to the efficiency of the performance of the judicial bodies.
And, with regard to this efficiency, is evident from the existence of delays in the processing of requests for execution of administrative acts, with the consequent difficulties that this generates in the collection of outstanding debts, which in some cases is even impossible due to prescription.
Unfortunately, despite the efforts focused on respect, the problems detected has not been settled, with a delay in the execution of administrative acts that responds to structural causes and that gives rise to a situation of abnormal functioning of the administration of Justice, as the courts of the Principality have had the opportunity to estatuir recently.
That is why the present Bill in front of the existing situation, in order to mitigate the damages arising from the lack of execution in his judicial administrative acts and for as long as it's not with legislation that would allow the public administrations develop prerogatives of self-governing powers Executive, modifies the regulations of the interruption of the prescription period contained in the law on the bases of the Tax Ordinance of 19 December 1996, applicable to the right of the Administration to determine the tax debt by the appropriate payment, to the action to demand the payment of tax debts cleared, to action to impose sanctions and tax managed to return the law undue, in the sense to foresee that, in the event of interruption of the prescription, it will start running again the deadline fixed for three years from the production of switch , without being able to compute the period of time elapsed before the interruption.
For this purpose, approves the law on modification of the law on the bases of the Tax Ordinance, from 19 December 1996.
Article 1 modifies the article 41 of the law on the bases of the Tax Ordinance, from 19 December 1996, which is worded as follows: "Article 41. Interruption of the prescription period 1. The periods of limitation set forth in article 40.1, sections), b) and (c)), is interrupted in the following cases: a) If the debtor recognizes the debt for evidence before the Administration, or if the administration requires the debtor to pay, as well as reliable form, within a maximum period of six months from the date of the debt generator made in favor of the administration.
In these cases, the interruption of the prescription means that start to run a new extendable period of three years from the production of one of the above switches made in paragraph 1, without being able to compute the period of time before the interruption.
b) if the Administration presents a demand for performance of the tax debt or sanction to the competent judicial body.
In this case, the disruption means that you add a new non-extendable period of six months the term of prescription that lack to give out themselves.
2. The period of limitation with regard to the return of undue is interrupted when the Administration acknowledges the debt, with formal notification to the creditor, or if it requires the payment also reliable form.
3. The prescription is applied automatically, by decision of the competent body, without the need to invoke or submit except for the interested party. "
Final provision this law shall enter into force the day after the date of being published in the official bulletin of the Principality of Andorra.
Casa de la Vall, 22 November 2012 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