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In accordance with Council Regulation (EEC) No 2913/1992 of 12 October 1992 approving the Community Customs Code, where the import declarations are submitted by means of an indirect representative, the two severing debtors of the customs debt: The representative and the person on whose behalf the declaration is presented (usually the importer), both in the budget in fact of the same obligation.
The second paragraph of Article 36.1 of Law 58/2003 of 17 December, General Tax provides that the obligation to pay the amount of the customs debt will also have to be considered as a taxable person, in accordance with the Case law lays down customs rules. This obligation is not altered by the fact that the customs debt derives from the customs office itself or from an ex post control action, as is the case in the case of the inspector.
It should also be noted that acting by indirect representative is a standard practice, which, as a result, affects a good number of the open inspection procedures in relation to import duties.
It is for the national customs authorities to effectively protect the Community's financial interests and, in particular, to develop the most appropriate actions for the settlement and recovery of customs duties as part of the significant of the European Union's own resources.
It is therefore necessary to develop the inspection activities with both co-debtors, in accordance with the provisions of Articles 35.6 of the General Tax Law and 106 of the General Rules of Procedure and the procedures for the management and tax inspection and for the development of the common rules of procedure for the application of taxes, as approved by Royal Decree 1065/2007 of 27 July 2007, and to provide that such co-debtors may be attached to Regional Dependencies. It is therefore necessary for its express regulation, in accordance with the provisions of Articles 84 of the General Tax Law and 59.5 of the General Regulation, to confer powers on the Regional Dependencies on all the (a) tax authorities who are in fact in the budget in fact from the tax obligation and who appear in the procedure.
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:
Unique. Amendment of the Resolution of 28 July 1998, of the Presidency of the State Agency for Tax Administration, for the structure of the Customs and Excise Services, which are dependent on the Special Delegations and Delegations of the State Tax Administration Agency.
The Resolution of 28 July 1998, of the Presidency of the State Administration of Tax Administration, for the structure of the Customs and Excise Services, which are dependent on the Special Delegations and Delegations of the State Tax Administration Agency, as follows:
One. Point (b) of the second paragraph (1) is amended 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 Department of Customs and Excise.
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:
-The tax authorities who are in the budget in fact of an obligation that without being domiciled in the territorial scope of the respective Special Delegation or being attached to the Central Delegation of Great Taxpayers, appear in the proceedings or proceedings initiated by the Regional Dependence of Customs and Excise with respect to another obligor on which he has jurisdiction in accordance with the provisions of the second paragraph of this (b).
-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 in accordance with the provisions of the second subparagraph of this paragraph (b). '
Two. The fourth paragraph number 2 is worded as follows:
" 2. The Regional Areas of Inspection and Investigation of Customs and Excise and the personnel assigned to them, are the specialized organs in the performance of the inspection functions and will be competent for their development, including all cases covered by the functions of the corresponding Regional Dependence in accordance with point (b) of the second paragraph, except in cases of specific attribution of those functions or other organs. '
Single additional disposition. No increase in public expenditure.
The implementation of the provisions of this Resolution will not imply increased spending on the budget of the State Tax Administration Agency.
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, July 27, 2012. -President of the State Tax Administration Agency, Miguel Ferré Navarrete.
