We are constantly working to improve the site, and to add more laws to our database. If you are receiving value from using our site please consider signing up for a subscription to support the site and to get many additional benefits for you.
Key Benefits:
(You can close this ad by clicking anywhere on the page.)
Key Benefits:
Law 34/2015, of 21 September, of partial modification of Law 58/2003, of 17 December, General Tax, incorporates a new title VII called "Recovery of State Aid that affects the tax area" with the the purpose of adapting that law to the rules of the European Union in the field of unlawful and incompatible State aid. This regulation lays down that the rules of specific organization of the tax administration shall determine the body responsible for carrying out the procedure for recovery of State aid in cases of regularisation of the elements of the tax obligation. Likewise, in the area of crime against the Public Finance and the crime of smuggling, the same Law 34/2015 regulates the practice of the liquidation of the elements of the tax obligation related to these crimes, resulting in the establishment of corresponds to the same.
This resolution is therefore intended to introduce into the Resolutions of the Presidency of the State Agency for Tax Administration of 20 July 1992 on the organization and assignment of functions to the Inspectorate of the Taxation in the field of the competences of the Department of Customs and Excise, and of 28 July 1998, for the structure of the Customs and Excise Services, which are dependent on the Special Delegations and Delegations of the State Administration of Tax Administration, the precise modifications to give compliance with that set out in that standard.
For the purposes expressed, the number 2 in the fourth paragraph of the Resolution of 20 July 1992, with the addition of two new letters (g) and (h), is amended, and the second paragraph (b) of the second paragraph of the Resolution of July 28, 1998.
By virtue of the foregoing and in use of the authorization conferred by the 15th section of the Order of 2 June 1994, for which the structure of the State Administration of Tax Administration is developed, according to established by Article 103.one.5 of Law 31/1990 of 27 December 1991 on the General Budget of the State for 1991, available:
First.
Amendment of the Resolution of 20 July 1992 on the organization and assignment of duties to the Inspectorate of Taxation in the field of the Department of Customs and Excise duties.
The fourth paragraph number 2 is worded as follows:
" 2. It is for the Chief Inspectors, in particular, to exercise the following powers within the scope of the General Rules of Procedure and the procedures for the management and tax inspection and development of the common rules of the procedures for the application of taxes:
a) Order the start of the test and investigation actions, as well as their scope and extent.
b) Agreed to modify the extent of these actions, the extension or reduction of their scope, as well as the assignment of the file to an official, Team or separate Unit.
(c) Dictate the settlements for which the tax situation of the obligor is regulated, as well as the other agreements that put an end to the inspection procedure or the limited verification procedure.
d) To carry out the individualized requirements for obtaining information, as well as the exercise of the corresponding sanctioning power in the event of non-compliance, with respect to any tax obligation regardless of their membership and their tax domicile, where necessary to perform the duties assigned to them, except in cases where the rules in force confer jurisdiction on other bodies.
e) Authorize the initiation of sanctioning files in cases where regulatory regulations require such authorization, and dictate the acts of imposition of sanctions.
f) Conduct verification and investigation actions when agreed by the Director of the Customs and Excise Department.
g) Order the commencement and resolve of State aid recovery procedures in cases of regularisation of the elements of the tax obligation.
h) Dictate the liquidations of the elements of the tax obligation linked to a possible crime against the Public Finance or with a possible crime of smuggling or, where appropriate, to dictate the reasoned agreement that justifies the administrative decision not to proceed with the practice of such liquidations.
In general, they shall carry out any other powers and functions assigned to them by the laws and regulations and other provisions that apply. "
Second.
Amendment of the Resolution of 28 July 1998 on the structure of Customs and Excise Services, which are dependent on the Special Delegations and Delegations of the State Administration Agency Tax.
Point 1 (b) of the second paragraph is worded as follows:
" (b) The inspection of taxes, benefits and refunds, the verification and investigation of which is attributed or attributed by the regulations in force to the Customs and Excise Department. The exercise of this function shall include the development of the procedures for recovery of State aid in cases of regularisation of the elements of the tax obligation.
This function and any other standard attributed to the Inspectorate of the Taxation will be extended to all the tax obliged with domicile in the field of the respective Special Delegation of the Tax Agency on which the Central Delegation of Large Contributors does not exercise its competence.
However, the Regional Dependencies of Customs and Excise will extend their powers over the following tax obligations:
1. The tax obligation that is not domiciled in the territorial scope of the respective Special Delegation or is attached to the Central Delegation of Great Contributors, appears in the actions or procedures initiated by the Regional Dependence of Customs and Excise in relation to another obliged on which it has jurisdiction in accordance with the provisions of the second subparagraph of this paragraph (b).
2. The successors of deceased natural persons and of legal persons and other entities dissolved or extinguished which, without being domiciled in the territorial scope of the respective Special Delegation or being attached to the Central Delegation of Great Contributors, appear in the proceedings or proceedings initiated by the Regional Dependence of Customs and Excise in relation to any or some of the successors on which it has jurisdiction an agreement with the provisions of the second subparagraph of this paragraph (b).
3. Tax obligations with a tax domicile within the scope of another Special Delegation where this has been agreed in accordance with the provisions of Article 7.2.g of Order PRE/3581/2007 of 10 December 2007, establish the departments of the State Tax Administration Agency and are assigned functions and competencies. "
Single end disposition. Entry into force.
This Resolution shall enter into force on the day following that of its publication in the "Official State Gazette".
Madrid, November 17, 2015. -President of the State Tax Administration Agency, Miguel Ferré Navarrete.
