Having signed on October 13, 2014 the Agreement of Management of the Central Economic and Administrative Court to the State Administration of Tax Administration for the practice of notifications, it is necessary to publication in the "Official Gazette of the State", in accordance with the provisions of Article 15 of Law 30/1992, of the Legal Regime of Public Administrations and of the Common Administrative Procedure. The Agreement is annexed as an Annex.

Madrid, October 14, 2014. -President of the Central Economic and Administrative Tribunal, Emilio Pujalte Méndez-Leite.

ANNEX

Agreement on the management of the Central Economic and Administrative Court to the State Tax Administration Agency for the practice of notifications

Madrid, 13 October 2014.

INTERVENE

On one hand, Mr. Santiago Menéndez Menéndez, Director General of the State Administration of Tax Administration, acting by virtue of the powers conferred upon him by the Resolution of the Presidency of the State Agency of Tax administration of 24 June 1999 on the delegation of powers to certain management bodies, in particular the first subparagraph of point 3.1.1 of the third subparagraph.

From another, don Emilio Pujalte Méndez-Leite, President of the Central Economic and Administrative Tribunal under Royal Decree 125/2012, of 13 January, which arranged for his appointment, in accordance with the powers conferred by the Articles 5 of Royal Decree 256/2012 of 27 January 2012 and 18.1 of the Law on the Organization and Functioning of the General Administration of the State (Law 6/1997 of 14 April).

Both parties recognize the legal capacity necessary to subscribe to this agreement, and in its virtue,

EXPOSE

First.

The Economic and Administrative Courts of the State (hereinafter, TEA), in the exercise of its competence for the processing and resolution of economic and administrative complaints, attributed by Articles 228 and 229 of the Law 58/2003, of December 17, General Tax (LGT), they need to be notified, which up to the moment they develop by means of their own.

The State Tax Administration Agency (hereinafter AEAT) has a Print and Ensobered Center (hereinafter ICN) for printing and enveloping documents and making it available to the corresponding operator for their postal notification, designed to safeguard the confidentiality of the data, with proven procedures to ensure the effectiveness, quality and control of the notifications, with sufficient human and material resources to enable the making their own postal notifications and those corresponding to the TEA.

Second.

The use of the EAAT ICN's capacity for the preparation of the postal notifications of the TEA, implies a more efficient and efficient management of the means of the General Administration of the State, since it allows take advantage of the economy of scale, standardise and give quality to the products obtained, and release staff for other activities, as measured by measure 3.00.002.8, Concentration of the management, production, printing and distribution of notifications and Postal communications in print and enveloping centres with an optimal dimension, from the Commission for the Reform of Public Administrations.

Third.

This agreement is concluded pursuant to Article 15 of Law 30/1992, of November 26, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

Consequently, as such, the signatory parties agree to the present management mandate, which will be governed by the following

CLAUSES

First. The object of the management task.

The purpose of this agreement is to use the EAW's excess capacity for the printing and enveloping of TEA documents, its making available to the postal operator concerned and the receipt of the the results of the practice of the postal notifications and communications of the TEA and their communication to them.

Second. Content.

The object of the management task is developed through the following activities:

The TEA shall make available to the AEAT, in the form and manner specified in Annex I to this Agreement, the documents to be sent to the postal operator, the addressee of the notifications or communications and the postal address to which they should be addressed, differentiating between notifications and communications that do not require acknowledgement.

Such a provision is made for the purposes of the notification to the claimants, without it being that the decisions of the TEA to the AEAT can be taken into account.

The AEAT will make the printing and enveloping of the acts with the data provided to it by the TEA and in the model of what they indicate. If the TEA has been unsuccessful, the TEA will again send the AAEAT the request for notification indicating this time the use of the tax domicile or an alternative domicile for the AEAT to reissue the notification to the AATTA. address.

The AEAT shall make the printed and enveloping documents available to the postal operator providing the relevant services to the TEA which shall be the one designated by the Court under the appropriate procedure of procurement.

The AEAT shall make available to the TEA, in the form and manner specified in Annex I, the return information and the accreditation of the notifications or attempted notifications, once they have been analysed according to the criteria provided by the TEA, understand that they have been properly performed.

If the TEA will consider the notification to be attempted again, they will be able to start the notification process again.

Third. Follow-up Committee.

In order to monitor the implementation of this Agreement, a Monitoring Commission shall be set up whose operation shall comply with the following rules:

1. Composition.

a) By AEAT: two members

• The Deputy Director of Internal Regime of the Economic Management Service.

• A member appointed by the Department of Tax Informatics with the rank of Subdirector General, related to the matter.

b) By TEA:

• The Organization, Media, and Procedures Subdirector General.

• The Attorney of the State-Secretary General of the Central Economic and Administrative Tribunal.

2. Operation.

(a) The agreements adopted by the said Commission shall be by consensus of the parties to the Agreement.

(b) They may be incorporated, as advisers with a right to voice, any other officials deemed necessary by the parties in each case.

(c) This commission shall meet at least once a year, in the first calendar quarter, at the request of either party, and whenever, at any time, one of the parties so requests.

(d) Agreements may be adopted by electronic means.

3. The following shall be committed by the Commission:

a) Coordinate the set of activities necessary to implement this Agreement, as well as to carry out its monitoring, monitoring and control.

b) Resolve any incidents that may arise in the development of this Agreement.

c) Define and adapt the technical specifications of Annex I to this Agreement where necessary.

d) Define the most suitable communication channels for the development of the Agreement.

4. The Presidency and the Secretariat of the Commission shall respectively correspond to each of the parties and shall be held annually.

Fourth. Funding.

This Agreement generates for the Central Economic and Administrative Court-the TEAC- the obligation to pay the cost involved for the AEAT the activity entrusted, in the terms indicated:

1. In the month of January each year, the AEAT shall draw up an estimate of the unit costs to be applied in the current year and shall be communicated to the TEAC. These costs will include both the unit costs of printing and enveloping and the unit cost for each type of envelope.

2. In the first 20 days of the following month of each calendar quarter, the AEAT shall communicate the settlement for that period. The TEAC shall have to make the payment before the 20th of the following month, in the c/current to be determined by the AEAT for these purposes.

3. In the month of January of each year and on the basis of actual expenditure data, the settlement of the preceding financial year shall be carried out which shall be regulated in the final quarter settlement.

4. These expenses shall be charged to the relevant TEAC budget item.

5. The costs relating to postal services shall be directly satisfied by the TEAC to the operator providing the service under the appropriate procurement procedure.

6. In the event of non-payment, the AEAT shall suspend the printing, enveloping and delivery of notifications and communications service to the postal service operator, as well as the data transmission for the date of the notifications.

Fifth. Validity of the Agreement.

1. This Agreement is concluded for an indefinite period.

2. Its resolution shall be made on the proposal of either party, which shall, once communicated to the other party, proceed with the publication in the Official Gazette of the State of the management mandate resolution agreement.

3. In case the resolution is proposed by the ASAT, it shall be effective six months after its communication to the Court, unless it waives the notice period.

4. The text of the mandate as the subsequent amendments, shall be published in the Official Gazette of the State prior to its entry into force.

Sixth. Modification of the agreement.

This management mandate may be modified by mutual agreement where it is necessary for the best performance of its subject matter in accordance with the same procedures laid down for its subscription.

If it is necessary to add new tasks related to the object of the mandate and not initially foreseen in this agreement, the corresponding addendum will proceed to the approval, once the formalities have been completed prescriptive.

Seventh. Conflict resolution.

Any disputes that may arise in the interpretation and compliance of this Agreement shall be resolved by the Monitoring Committee provided for in the third clause.

And, in proof of conformity, they sign this Agreement of Management in duplicate in the place and date at the beginning indicated. -By the State Agency of Tax Administration, Santiago Menéndez Menéndez. -For the Economic Court-Administrative-Central, Emilio Pujalte Méndez-Leite.

ANNEX I

Technical specifications for sending the information

The communication between the AEAT and the TEA will be carried out through the development of three web services that will serve for the management of a notification or communication that will have a unique reference (of 20 positions).

These services will be developed using versions of the SOAP and WSDL standards accepted by the National Interoperability Scheme. The data transmission shall be carried out by the SARA Network, with SSL secure protocol and by the use of recognised certificates issued by the TEAC and the AEAT trust certification authorities.

Web services:

1. Metadata and PDF web service.

The Metadata and PDF web service will be responsible for referring the document-notification and the metadata for the shipment to the AATA- node. The document shall be a faithful copy, in pdf format, of the original electronic document signed with the electronic stamp of the TEA. The metadata shall contain the information necessary for the sending of the notification (data from data subject, address, etc.), and shall also specify whether the document to be processed is a notification or a communication that does not require acknowledgement of receipt.

2. Datado web service.

The datado web service will return the return information from the notification. This information will contain details of the notification result such as the number of attempts, final result (refused, delivered, etc.). This service will only be used for notifications that require acknowledgement.

3. Scanned Acusis Web Service and XML Certifications

The Acuses/Certifications web service will serve to refer to the TEAC the acknowledgement of the scanned delivery.

ANNEX II

Estimated unit costs linked to printing and enveloping

0,120

	Costs	Euros
-printed sheet cost face	0.017
American	0.015
	0.017
0,120
0,120
0,120
AR printed bag	0.172
C5 (quartile)	0.017