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Order Eha/510/2007, Of 5 March, Which Approve The Regulatory Basis For The Award Of Grants By The Institute Of Fiscal Studies.

Original Language Title: ORDEN EHA/510/2007, de 5 de marzo, por la que se aprueban las bases reguladoras para la concesión de subvenciones por el Instituto de Estudios Fiscales.

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TEXT

The Institute of Fiscal Studies, created by Decree 2.273/1960, of 1 December, of the Ministry of Finance, was constituted as a response to the existing need to carry out a permanent research and The Commission has been in the process of making progress in the field of economic and social policy. On the other hand, Law 14/2000, of December 29, of Fiscal, Administrative and Social Order Measures, created the Autonomous Body Institute of Fiscal Studies. Subsequently, in Royal Decree 63/2001 of 26 January, which approved its organic status, its functions were developed which are as follows:

(a) Research, study and economic and legal advice in matters relating to public revenue and expenditure and its impact on the economic and social system, as well as the analysis and exploitation of statistics tax.

b) Assistance and collaboration with the administrative bodies responsible for convening the access tests for the selection of Corps officials assigned to the Ministries of Finance and the Economy with functions of administration and management of the public finances. (c) The training of officials and other staff in the specific areas of Public Finance, including the techniques of administration and financial and tax management, budgeting and public expenditure, as well as other activities The Commission has been responsible for the implementation of the programme, in collaboration with the management bodies of the departments and in accordance with their needs, for the medium-and long-term training programmes. (d) The development of coordination and cooperation relations with other Centers, Institutes, Public Administration Schools, Universities, Institutions, Agencies and other financial, national and international administrations, in the field of studies and research on tax systems and public expenditure or on training and improvement of personnel with administrative functions in these areas. (e) Common and management of the resources and resources allocated to the autonomous body (f) The editing and dissemination of official publications relating to the activities of the Institute for the best performance of the tasks described in the preceding paragraphs. (g) other than those attributed to it by laws or regulations.

Therefore, the Institute is specialized in permanent research at the highest level for those subjects or aspects that make up and/or influence the financial activity of the public sector, and it pursues the dissemination of Research and studies mentioned above. It also intends to carry out a permanent improvement of the research staff and training of those collectives who, together with sufficient guarantees, are interested in the research and study of the financial activity of the sector. public, as well as support for previous activities through publications, the Documentation Service and the Library.

Of this set of activities, in some of them it is necessary to carry out a typically subvencional activity, under the regime provided for in Law 38/2003, of 17 November, General of Grants and in its Rules of Procedure development, recently approved by Royal Decree 887/2006 of 21 July. In this regard, Article 17.1 of the Law cited lays down the obligation for Ministers to lay down the appropriate regulatory bases for the grants to be granted, in such a way that, as indicated in Article 17 (1), the bases shall be approved by ministerial order, in accordance with the procedure laid down in Article 24 of Law 50/1997 of 27 November of the Government, and a report of the legal services and the Delegation and will be published in the Official Gazette of the State. On the basis of all this, prior to the report of the State Advocate of the Ministry of Economy and Finance and the Delegation in the Institute of Fiscal Studies, I have had to have:

Single item.

1. The regulatory basis for the granting of grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, and research concerning the budgetary and fiscal activity of the public treasury contained in the Annex to this Order.

2. Entry into force. This Order shall enter into force on the day following that of its publication in the Official Gazette of the State.

Madrid, March 5, 2007. -Vice President of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

ANNEX Regulatory Bases for Grant Grants by the Institute for Fiscal Studies

First. Object.

1. The purpose of this Order is to approve the regulatory basis for the granting of grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants, grants or awards training and research relating to the budgetary and fiscal activity of the public finances. In particular, and among others, scholarships for university graduates in matters relating to the budgetary and fiscal activity of the Public Finance, training grants for Ibero-American officials as well as awards for doctoral theses on matters of financial and tax law and the public economy.

On the contrary, this Order will not apply to any prizes that the Institute of Fiscal Studies may grant and are awarded without prior application from the beneficiary. 2. The purpose of the grants shall be to contribute to development and to promote and enhance research as well as training, in the various fields, in the service of the strategic policies and objectives of the Ministry of Economy and Finance. this is framed within the lines of action of the Institute of Fiscal Studies, to be specified in the respective calls.

Second. Principles of implementation and legal status.

1. The management of the grants regulated in this Order shall be carried out in accordance with the principles laid down in Article 8 of Law 38/2003, of 17 November, General of Grants: (a) Advertising, transparency, competition, objectivity, equality and non-discrimination.

b) Effectiveness in meeting the objectives set by the granting administration. c) Efficiency in the allocation and use of public resources.

2. The grant of grants by the Institute for Fiscal Studies shall be in accordance with:

(a) Law 38/2003 of 17 November, General of Grants.

b) Royal Decree 887/2006 of 21 June, approving the Regulation of Law 38/2003 of 17 November, General of Grants. (c) Law 47/2003 of 26 November, General Budget.

3. In any event, the Law 30/1992, of 26 November, of the Legal Regime of the Public Administrations and of the Common Administrative Procedure, will apply with an extra character. Third. Calls.

1. The Institute for Fiscal Studies shall make public the calls necessary for the award of grants, which shall be carried out under competitive competition, as provided for in the first paragraph of Article 22 of Law 38/2003, 17 November, General of Grants. Those calls shall determine the budgetary appropriations to which the grants shall be charged and shall, where appropriate, identify the priorities for granting them, taking into account the existing Strategic Grant Plan.

2. The procedure for the concession shall be initiated by public notice, which shall be approved by the Director of the Institute of Fiscal Studies and published in the Official Gazette of the State, in which the express mention of the Law shall be made 38/2003, of 17 November, General of Grants and of this Order, as well as, in the latter case, of the official journal in which it is published. 3. The call must include:

(a) The number of the grants called and the compatibility or incompatibility with other convocation.

(b) Their object, conditions and purpose, as well as, where appropriate, their duration. (c) The determination that the award shall be carried out under competitive competition. (d) the specific requirements to be met by applicants and the way they are accredited, in order to ensure conditions of effective competition. (e) the time limit for the submission of applications and the body to which they are to be sent, to which the provisions of Article 23.3 of Law 38/2003 of 17 November, General of Grants, shall apply. (f) The application model for the call. (g) the documentation to accompany the application form. (h) The criteria for the assessment of applications. (i) the indication of the competent bodies for the instruction and resolution of the proceedings. (j) the maximum total amount of the grants within the available appropriations or, failing that, the estimated amount of each grant, as well as the form of payment thereof. (k) The maximum period for the termination of the procedure and the notification of the relevant concession decision (l) The period during which the beneficiaries ' resignations allow the grant of the grant to the applicants best placed in the The relationship provided for in the 7th Base of this Order. (m) The means of notification or publication, in accordance with the provisions of Article 59 of Law No 30/1992 of 26 November 1992, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, which guarantee a (a) the time limit and the form of justification by the beneficiary of the fulfilment of the purpose for which the grant was granted. (n) Where appropriate, the possibility of redrafting of applications for the purposes of the application in accordance with the provisions of Article 27 of Law 38/2003 of 17 November, General de Grants. (o) Indication that the resolution puts an end to the administrative route.

4. Exceptionally, the call may set an additional amount, the application of which shall not require a new call for grants, provided that the necessary financing is provided at any time prior to the call. (a) a decision to grant and such funding comes from excess of previous calls for which credit may be transferred, or for generations, additions or extensions of credit in accordance with the provisions of Article 58.2 of the Royal Decree 887/2006, of 21 June, approving the Regulation of Law 38/2003, of 17 of November, General of Grants.

In the event that several calls for the same financial year make use of the option provided for in this paragraph, the determination of the call or calls to increase the additional appropriations obtained is (a) it shall produce when the declaration of availability of the same is published, without the possibility of such a right to be understood before and outside the scope of that determination. During the period provided for in point (l) of the preceding paragraph, the appropriations which may be released by the waiver of the beneficiaries may not finance the additional amounts of the calls for which the power has been used regulated in this paragraph.

Fourth. Beneficiaries and collaborating entities.

1. Spain and foreign nationals, as well as legal persons and public or private entities, whether national or foreign, who are in the European Union, may be granted access to the condition of beneficiaries of the subsidies provided for in this Order. a situation which is based on the conditions laid down in these regulatory bases and which comply with the requirements laid down in Law 38/2003 of 17 November, General of Grants and in the convocation.

2. The calls will be able to collect the existence of collaborating entities that will have to meet the requirements and the obligations set out in Law 38/2003, of 17 November, General of Grants. Through these collaborating entities, with which the agreement provided for in Article 16 of Law 38/2003 of 17 November, General of Grants, will be formalized, the payment of the grant to the beneficiaries can be made when the the call is available.

Fifth. Concession procedure: instruction and resolution.

1. The procedure for granting grants to the body designated in the relevant call shall be given, which shall send the documents submitted to the Commission of Valuation for the purpose of the proposal. final award, duly substantiated, to the Director of the Institute for Fiscal Studies, which shall be the body responsible for its resolution.

2. The grant of grants shall be made on the proposal of a Valuation Commission, appointed by the Director of the Institute for Fiscal Studies in the relevant call, chosen from among the members of the Institute, officials or other professionals who are related to the subject of the grants called. If other bodies other than the Institute for Fiscal Studies participate in a grant programme, the Commission shall be appointed in the appropriate call and shall be composed of representatives of both entities. In this case his appointment shall be produced on a proposal from the holder of the participating entity. 3. The Valuation Commission shall, within a period of not more than two months from the date of the end of the period for the submission of instances, raise the Director of the Institute for Fiscal Studies, the appropriate motion for a resolution of the applicants. selected and their substitutes for the case of the waiver by their holder of the grant obtained. 4. Pursuant to Article 10 of Law 38/2003 of 17 November, General of Grants, the grants referred to in this Order shall be granted, by administrative decision, by the Director of the Institute of Fiscal studies, after approval of adequate and sufficient expenditure, and on a proposal from the Valuation Commission. The selection in competitive competition, and when only the documentation provided in the application is taken into account, can be dispensed with the process of hearing according to the circumstances, according to the provisions of Article 24.4, third paragraph of Law 38/2003 of 17 November, General of Grants.

Sixth. Assessment criteria.

1. The assessment and selection of beneficiaries shall be carried out in accordance with the principles of concurrency, objectivity, publicity and non-discrimination. The calls for grants shall specify and set the weighting or priority of the assessment criteria according to the nature of the grants or scholarships called.

2. By way of derogation from the foregoing paragraph, in the assessment of the merits and requirements for access to prizes called by the Institute for Fiscal Studies, the following criteria may be assessed, inter alia:

1. In case of a doctoral thesis, a qualification issued by the Juzgator of the thesis.

2. The relevance of theoretical or applied contributions. 3. Interest of the topic discussed for the activities developed by the Institute of Fiscal Studies.

3. For the assessment of grants or other training grants for research staff awarded by the Institute for Fiscal Studies, the call for grants shall specify the maximum score and which of the following assessment criteria among others, may be applied depending on the area of research to which the grant is linked:

1. Academic Expedient.

2. º Computer Knowledge justified with the corresponding certification. 3. Knowledge of languages, documented. 4. Courses of expansion of studies in Biblioteconomics and Documentation. 5. Knowledge in the management of programs for the management of accredited libraries. 6. Graduate courses related to the research area to which the grant or grant is linked. 7. º Stances in research centers and teaching experience related to the area of research to which the grant or grant is linked 8. personal interview, in which the capacity of teamwork and the methodology to be followed in possible research work.

4. For the assessment and selection of grants and grants awarded by the Institute for Fiscal Studies for the training of officials, nationals or foreigners, the following criteria may be taken into account, inter alia:

1. Professional experience and accredited technical knowledge.

2. The level of responsibility for the functions of the job performed at the date of resolution of the call. 3. Level of relationship between the course and the functions developed.

5. For the other grants awarded by the Institute for Fiscal Studies, objective criteria will be set for the selection of the beneficiaries, in particular the academic, scientific and professional merits of the applicants, the knowledge of languages, the quality, the technical scientist and the feasibility of the project or activity supported, the result of a personal interview and any other that is considered appropriate in each specific call for a better assessment of the applicants. Seventh. Resolution, publicity and resources.

1. After the selection process is completed, the grants will be awarded through the Administrative Resolution of the Director of the Institute for Fiscal Studies, in accordance with the provisions of Article 25 of Law 38/2003 of 17 November, General of Grants, after approval of adequate and sufficient expenditure for this purpose. The grant decision may be declared deserted, in whole or in part.

2. The final decision shall contain the applicants to whom the grant is granted and the express dismissal of the other applications. Similarly, it shall contain a relationship, ordered and specified, of the applicants who, in compliance with the the administrative and technical conditions for acquiring the status of a beneficiary, have had their requests rejected for the amount fixed in the call. The final decision, granting or refusing the grant, shall be notified to each of the applicants within 10 days of the date of the decision. If this is provided for in the relevant call, the individual notification may be replaced by the publication of the final decision in the Official State Gazette, in the bulletin board of the headquarters of the Institute for Fiscal Studies. Avenida Cardenal Herrera Oria, n. º 378 (Edif. A), from Madrid and on the website of the Institute for Fiscal Studies (http://www.ief.es). 3. Beneficiaries shall be obliged to express their express acceptance of the grant of the grant within a period of not more than 15 days after notification or publication, unless the invitation to tender has set a different time limit. The absence of acceptance within this period shall determine the waiver of the grant. If any of the beneficiaries makes express or tacit renunciation of the grant of the grant, they may agree to grant them, provided that the amount necessary, the applicant or the applicants who have been granted credit has been released. they are better placed in the relationship provided for in the previous paragraph, in order to have access to the grant proposal in the non-renewable ten-day period. 4. The maximum period for resolving and notifying the grant or refusal of the grant shall be that which shall, for each case, set the corresponding call, which shall not exceed six months. The expiry of the maximum period which would have been fixed in the notice without notification of the decision to grant it, legitimate the parties concerned to understand the application for the grant of the grant of the pursuant to Article 25 (4) and (5) of Law 38/2003 of 17 November, General of Subventions. 5. The resolution of the concession procedure puts an end to the administrative route. An administrative dispute may be brought against it before the Central Court of Administrative Contentious within a period of two months from the day following that of its notification, in accordance with Articles 9 (c) and 46.1 of the Law 29/1998, of 13 July, regulator of the Jurisdiction-Administrative Jurisdiction or, postsatively, a replacement remedy before the same body which issued the act within a month of the day following that of its notification, according to Articles 116 and 117 of Law No 30/1992 of 26 November 1992 on the legal framework of the Public administrations and the Common Administrative Procedure.

Eighth. Amount, compatibility and payments.

1. The amounts and the form of payment of the grants awarded by the Institute for Fiscal Studies shall be determined in the respective convocation which may specify, within the budgetary limits, whether the economic envelope is fixed or variable. and if the payment can be made in single or split payment, in advance or after the implementation of the subsidised activity. On the basis of eligible expenditure, the call shall specify whether or not the withholding tax on the Income Tax of the Physical Persons is appropriate and, if it supports the advance payment of the grant, if the beneficiaries are required to provide guarantee.

2. The compatibility or incompatibility of the grants awarded by the Institute for Fiscal Studies with other types of grants, grants, prizes or other income which finance the same subsidised activity shall be specified in the call. However, the concurrent obtaining of other types of aid, grants or prizes, national or foreign, public or private, for the same purpose and the same beneficiary as well as any alteration of the conditions taken into account The grant of the grant may give rise to an amendment to the grant decision and, where appropriate, to the reimbursement of the grant.

Ninth. Obligations of the beneficiaries and duty of justification.

1. The beneficiaries of the grants awarded by the Institute for Fiscal Studies are obliged, in general, to comply with the obligations laid down in Article 14 of Law 38/2003 of 17 November, General of Grants and, In particular: (a) It expressly accept the conditions and obligations laid down in the regulatory bases and in the call for grants as well as the award resolution.

b) Meet the objective, execute the project, perform the activity or adopt the behavior that bases the grant of the grants, within the deadlines and conditions specified in the corresponding call. (c) to justify to the Institute of Fiscal Studies or the collaborating entity, where appropriate, the fulfilment of the requirements and conditions for the participation of the grant as well as the performance of the activity and the fulfilment of the objective that determine the grant or benefit of the grant. (d) Communicate to the Institute of Fiscal Studies the obtaining of other grants, aids, income or resources to finance the activities supported. (e) To grant prior authorisation to the proposal for a decision on the granting of a concession to the current in the performance of its tax obligations and in the face of social security in the form set out in Article 22.2 of the Regulation of Law 38/2003, General of Grants. However, where the beneficiary is not required to submit the declarations or documents referred to in the above obligations, compliance shall be credited by means of a responsible declaration. (f) To provide information as required by the Institute for Fiscal Studies, the General Intervention of the State Administration and the Court of Auditors and to submit to the audit actions that may be carried out by the latter bodies in relation to the grant or justification of the grant. (g) Keep the supporting documents for the application of the funds received, including electronic documents, as long as they can be checked or checked or the justification for the subsidy is established. h) Meet the obligations or duties that specifically, for each type of grant, establish the respective convocation.

2. In accordance with the provisions of Article 30 of Law 38/2003 of 17 November, General of Grants and with the conditions or requirements which, for each type of subsidy, determine the respective convocation, the justification of the grants awarded by the Institute for Fiscal Studies may be awarded in one of the following ways:

(a) On the basis of the presentation of the documentation certifying the requirements of the call for the grant.

(b) After the time of granting, within the time limits and conditions to be set by the respective convocation, by the presentation of a supporting account of the eligible expenditure or by the presentation of the documentation showing the performance of the subsidised activity in accordance with the regulation of Article 30.2 of the Law on Subsidies and Articles 72 to 75 of the Regulation.

10th. Non-compliance, waiver and reimbursement of subsidies.

1. Failure by the beneficiary of the obligations incumbent upon it laid down in this Order and other applicable rules, as well as those laid down in the decision to grant it, shall give rise to the reimbursement of the grant and the payment of the interest on late payment of the subsidy in accordance with the provisions of Article 37 of Law 38/2003 of 17 November, General of Grants. In such cases, the procedure laid down in Articles 42 and 43 of the said legal standard shall apply.

2. Any alteration of the conditions under consideration for the award of grants may also result in the amendment of the decision granting the grant. 3. The Institute for Fiscal Studies may agree to the full or partial return of the amounts received on the basis of the cause or cause of recovery if the compliance by the beneficiary is significantly approximated to the total compliance of the the activity supported and is credited with a performance which is unequivocally aimed at fulfilling its obligations. 4. In the event of a waiver, the beneficiary shall submit the appropriate substantiated application, addressed to the Director of the Institute for Fiscal Studies, who shall, if appropriate, resolve the total or partial refund of the amounts received or only the cancellation of pending fertilisers. In such cases the subsidy may be granted to the alternate beneficiary according to the order of score obtained in the selection process. 5. Grants awarded by the Institute for Fiscal Studies are subject to the regime of violations and penalties provided for in Title IV of Law 38/2003 of 17 November, General Grant.