The Royal Legislative Decree two thousand seven hundred and ninety-five/thousand nine hundred and eighty, of December 12 regulated the procedure for the economic and administrative claims, articulating the Law thirty-nine/thousand novehundred and eighty, of July 5, that had established the bases on this matter. In accordance with that Royal Decree, it is necessary to draw up a new Rules of Procedure in these complaints, taking into account their referrals, and those of the previous Bases Act, to the determination by regulatory means of basic elements for the development of economic and administrative complaints.

The text of the Regulation consists of one hundred and forty articles, consisting of a preliminary title and six more titles (scope, organization, data subjects, object of complaints, actions, procedure in a single or first instance and resources, respectively) to which an additional provision, three endings and three transients are added.

The drafting of the new regulation has taken as a basis the regulatory text approved by Decree two thousand and eighty-three/thousand nine hundred and fifty-nine, of twenty-six November, the provisions of which have been amended in As a result of the recent legal rules on the subject and completed with the regulation of new questions referred by such rules to the economic-administrative route,

Fulfilling the provisions of the Royal Legislative Decree two thousand seven hundred and ninety-five/thousand nine hundred and eighty, the Regulation regulates in detail the requirements and conditions to be met by the President and the Vocals of the Economic-Administrative, Central and Provincial Courts, the guarantees admissible for the suspension of the execution of the contested administrative act and the warnings to be made in the event of a failure to refer the file to the office gestora. In addition, two million and one million pesetas, respectively, are set at the minimum quantitative limits for the mandatory intervention of the Advocate in complaints on qualified cases of fraud and for the admission of The Court of Justice of the European Union Finally, the Regulation lays down special procedures for complaints relating to self-clearance operations, the tax impact, retention and application of the scheme for the indirect estimation of the tax base with the peculiar legal nature of each of these figures and in the development of the mandate contained in the Royal Legislative Decree.

In its virtue, on the proposal of the Minister of Finance, with the approval of the Minister of the Presidency, in accordance with the opinion of the Council of State and after deliberation of the Council of Ministers at its meeting of 20 August thousand nine hundred and eighty-one,

D I S P O N G O:

Single item.

The Rules of Procedure are approved in the Economic-Administrative Claims that are then inserted.

PROCEDURE REGULATION IN ECONOMIC-ADMINISTRATIVE COMPLAINTS

PRELIMINARY TITLE

Scope

Article first. Applicable rules.

One. The processing and settlement of complaints against the acts of the public authorities relating to the matters referred to in the following article, whether or not they are referred to in law, is accommodate Io established in the Royal Legislative Decree two thousand seven hundred and ninety-five/thousand nine hundred and eighty, of December 12, and in this Regulation.

Two. The provisions of the above paragraph are without prejudice to the special procedures for review and the use of replenishment, as laid down in Chapter VIII of Title III of the General Tax Law, as well as specific procedures of the contested challenge for the revenue of public law as established.

Article 2. Issues on which complaints can be addressed.

Claims to be deducted on the following subjects shall be substantiated on an economic-administrative basis:

(a) The management, inspection and collection of taxes, parafiscal charges and, in general, all revenue from public law of the State and the Local or Institutional Administration.

b) The management, inspection and collection of the taxes transferred by the State to the Autonomous Communities or the surcharges established by them on State taxes.

(c) The recognition or settlement by authorities or bodies of the Ministry of Finance of Public Treasury obligations and issues related to payment transactions by such bodies from the Treasury,

(d) The recognition and payment of any kind of pension and passive rights that are of particular competence of the Directorate-General of the Treasury.

e) Culique other than those which by legal precept expressed thus is declared.

TITLE FIRST

Organization

CHAPTER FIRST

General provisions

Article 3. Organs.

They are competent bodies to know and resolve economic and administrative complaints:

One. The Minister of Finance.

Two. The Central Economic and Administrative Court.

Three. The Provincial Economic-administrative Courts.

Article 4. Exclusivity of your competence.

One. The bodies listed in the previous article are the only ones competent to know how many procedures will be conducted in economic and administrative matters.

Two. The economic-administrative route excludes, in respect of the matters which are attributed to it, the intervention of any other bodies other than those regulated in this Regulation, without prejudice to the submission, in any case, to the jurisdiction administrative-litigation.

Three. The decisions of the administrative-economic bodies shall exhaust the administrative route and may be the subject of a judicial-administrative appeal under the terms laid down in the Law governing the administrative procedure.

Article 5. Abstention from the body for lack of competence.

Where the pleadings of the claims in any instance, those of claims or of the subsequent action result, manifest lack of competence on the grounds of the matter, the respective body may, without further formalities, make a reasoned agreement by refraining from knowing or continuing to know the case by declaring the invalidity of the action and preventing the persons concerned from using their right to the right of the person concerned.

Article 6. Communicating with other organs.

One. The economic and administrative bodies shall be assisted and shall communicate directly to all the necessary measures in matters subject to their knowledge and decision.

Two. The Courts and Courts and the authorities and administrative officers shall also assist the economic and administrative bodies in carrying out the necessary or appropriate measures, communicating these bodies directly with those officials, authorities or courts in the form of trade or exhibition, as the case may require.

Three. If any authority or intermediate body is required to have knowledge of the communication it shall be sent a copy of it.

CHAPTER II

Competition

Item seventh. Characters.

The competence of the organs listed in the third article shall be unrenountable and unextendable and shall not be altered by the submission of the interested parties.

Article 8. Competence of the Minister of Finance.

One. The Minister of Finance will resolve the following complaints in an economic and administrative way:

(a) Those in which it is to be heard or heard prior to the State Council.

(b) Those arising on the occasion of the payment of costs to which the State has been convicted.

(c) Those who, by their nature, amount or significance of the decision to be issued, consider the Central Administrative Economic Court to be resolved by the Minister.

Two. The Minister of Finance shall also be competent to hear the extraordinary review appeal where he has issued the contested act.

Article ninth. Jurisdiction of the Central Court.

One. The Central Economic and Administrative Tribunal will know:

(a) In a single instance, of the economic and administrative claims imposed on the acts dictated by the central organs of the Ministry of Finance or other Departments and of the Public Administrations Institutions subject to the protection of the State or higher bodies of the Administration of the Autonomous Communities.

b) In the second instance, of the resources of the public that are brought against the resolutions handed down in the first instance by the Provincial Economic and Administrative Courts.

(c) Of the extraordinary review resources and of the assets to be brought in for the unification of the criterion, with the exception of that referred to in paragraph 2 of the previous Article.

Two. Furthermore, by delegation of the Ministry of Finance, it may be aware of requests for the payment of tax penalties, where they have been imposed by the organs of the State referred to in paragraph 1 (a) of this Article and when It is appropriate for the amount.

Three. The Central Economic and Administrative Tribunal will be superior to the provinces and will resolve the conflicts of privileges that arise between them.

Article ten. Competition from the Provincial Courts.

One. The Provincial Economic and Administrative Courts shall be known in the first or only instance, according to the amount of the amount of the financial claims, or not of one million pesetas, of the economic and administrative complaints that are brought against the acts dictated by:

(a) The peripheral organs of the State Administration or the Lnstitutional Public Administration under its supervision or by the organs of the Local Entities or Institutional Public Administrations dependents.

(b) The organs of the Administration of the Autonomous Communities not included in paragraph one (a) of the previous article.

Two. They may also be informed by delegation of the Minister of Finance, of requests for a reasonable remission of tax penalties, when they have been imposed by the bodies referred to in paragraph 1 (a) of this Article, provided that it is from the value of the amount.

Article 11. Territorial scope of the competition.

The territorial jurisdiction of the Provincial Courts shall be determined in accordance with the seat of the administrative body which has given the act of complaint.

CHAPTER III

Composition and Operation

Article twelve. Composition of the Central Economic and Administrative Court.

One. The Central Economic and Administrative Tribunal shall consist of the President, nine Vocals and one Secretary-General.

Two. The President and the Vocals shall be appointed and separated by Royal Decree, after deliberation by the Government and on the proposal of the Minister of Finance, between officials of that Ministry of the Autonomous Communities or the National Bodies of Crazy administration of first or special category, where appropriate, that credit, at least, ten years of services to the Public Administration.

Three. The President, who will be licensed in law, will be equipped for all the purposes of the Directors-General of the Ministry of Finance and the Vocals, the Deputy Directors General of the Ministry.

Four. In cases of absence or illness, and in general, when there is a justified cause, it will replace the oldest of the Vocals, coming from some of the Bodies under the Ministry of Finance, which meets the condition of Lawyer.

Five. He. Secretary-General of the Court shall proceed from the State Bar and shall be assisted or replaced in the performance of his duties by officials of that Body.

Six. The Court shall operate in full and in the Chambers of complaints, with the respective composition and competence to be determined by the Order of the Ministry of Finance.

Seven. The Court's plenary session shall be composed of the President and the nine Heads of the Sections, assisted by the Secretary-General with a voice, but without a vote.

Eight. Each of the Boards of Claims shall be composed of the President, three Heads of the Sections, who shall be determined by the Order of the Ministry of Finance and the Secretary-General, with a voice, but without a vote.

Nine. It shall be the responsibility of the General Controller of the State Administration to the effect, with the oversight functions attributed to him by the Laws and this Rules of Procedure.

Article thirteen. Division in Sections of the Central Court.

One. The Central Economic and Administrative Tribunal shall be divided into nine Sections, each of them assuming the leadership of one of them and distributing the services in accordance with the provisions of the Order of the Ministry of Finance.

Two. For the preparation of papers and for the carrying out of administrative work, the officials deemed necessary shall be assigned to the Court on the basis of the number of complaints.

Article fourteen. Vowels of the Central Court.

It will be up to the Vocals of the Central Economic-Admnistrative Court:

One. To show, where appropriate, the files to the claimants to make the pleadings of claims and the provision of evidence.

Two. Agree or deny the practice of testing.

Three. Write the resolution papers, with a copy of the papers, through the Secretariat, the President and each of the Court's Vocals.

Four. Write the final resolution and submit it to the President and the Vocals ' agreement and signature.

Five. Notify the expressed resolution to the persons interested in the complaint and return the file, after having incorporated the authorized copy of the file, to the center, lower administrative-administrative organ or dependency to proceed, for compliance with that failure.

Six. Monitor compliance with the failures and take any action to remove the obstacles to their implementation.

Article 15. Secretary of the Central Court.

Corresponds to the General Secretary of the Central Administrative Economic Court:

One. To receive the written documents which initiate the economic and administrative complaints, both in the single and second instance, and to request the files to which they refer to the centers or dependencies in which they are found; to the Vocal to be dispatched.

Two. Write, copy and cure all communications and orders agreed by the Court or its President.

Three. To carry the records and orders and communications, the records of the minutes and of the private votes and to file, duly bound, the testimonies of the decisions given by the Tribunal in each of the various natural years.

Four. Practice citations for the Court's meetings and make it possible for the President and the Vocals to index the presentations of the issues to be examined at each session.

Five. To take account of the Court's sessions on matters which are brought to the attention of the Court.

Six. Form and remit statistical data on economic and administrative complaints and carry out any other service ordered by the Court or its President.

Seven. To bring to the attention of the Delegate of the General Controller the agreements that are made, for the purposes of the exercise of the audit function which the provisions in force confer on the latter.

Eight. To ensure the legality of the procedure and the decisions of the Court, to take part in the deliberations, at such a time to warn of possible breaches of the legal order in which the agreements may be made and to advise, in general, of the Court on how many questions of law are raised.

Article sixteen. Composition of the Provincial Courts.

One. The provincial Economic and Administrative Courts shall consist of a President, three Vocals and the Registrar.

When the number of complaints or other circumstances so advise, the Minister of Finance may appoint as many Vocals as are necessary to attend to the Sections in which the Tribunal is divided.

Two. The President and the Vocals shall be appointed and separated by Order of the Minister of Finance between officials of the Ministry, the Autonomous Communities or the National Bodies of Local Administration, for whose appointment it shall take into account the certification, specialisation and experience of the services provided to the Public Administration,

Three. The Court shall operate in full or in two or more Claims Chambers with the respective jurisdiction to be set by the Order of the Ministry of Finance.

Four. The Court's plenary session shall be composed of the President, all the Vocals and the Registrar, the latter with a voice but without a vote.

Five. The Claims Rooms will be constituted by the President, two Vocals and the Secretary, who will have a voice and no vote.

Six. The President of the Court shall be replaced in the cases of vacancy, absence or illness, abstention or recusal by the oldest Vocal, official of the Ministry of Finance. The Vowels, in the same assumptions, will be replaced with each other and by reason of seniority.

Seven. The Registrar of the Court shall be in charge of a State Advocate who, according to the number of complaints, may be assisted or replaced by officials of the same Body.

Article seventeen. Functions of the Presidents of the Provincial Courts.

The Presidents of the Provincial Courts shall exercise the functions provided for in this Regulation, shall be the chief officers of all staff, and shall authorize correspondence with higher and equal organs.

Article eighteen. Functions of the Vocals of the Provincial Courts.

One. It will be up to the Vocals to write the resolutions and the rulings, once the Court has agreed.

Two. For the preparation of the papers, the officials deemed necessary may be attached to the Court.

Article nineteen. Functions of the Secretaries of the Provincial Courts.

The functions of the Secretaries of the Provincial Economic and Administrative Courts will be:

One. Receive the written documents that initiate the economic and administrative claims, both in a single and first instance, and claim the files to which they refer to the Corporations and dependencies in which they are found.

Two. To make these files manifest to the claimants, so that they can formulate the pleadings of allegations and the provision of evidence.

Three. Agree or deny the practice of testing.

Four. Refer to the Vocal designated by the President, on the proposal of the Secretary himself, the file or the actions to the object of the corresponding presentation, of which he will give the members of the Tribunal, once received, to the members of the Tribunal.

Five. To give an account in the sessions to be held of the cases brought to the attention of the Court.

Six. Notify the decisions to the interested parties who have appeared in the complaint, and return the files, after having incorporated them authorized copies of those to the dependencies from which they proceed, to the corresponding effects.

Seven. Monitor compliance with failures, by adopting or proposing to the President, as appropriate, appropriate measures to remove obstacles to enforcement.

Eight. Please, if applicable, to the Central Economic and Administrative Tribunal, attaching the relevant management and complaint files.

Nine. To bring to the attention of the Territorial Interventor the agreements to be made, for the purposes of the exercise of the audit function which the provisions in force confer on the latter.

Ten. To ensure the legality of the procedure and the decisions, by directing the processing of files at all stages, to take part in the deliberations, warning, at the moment, of possible breaches of the legal order in which (a) may be subject to agreements and, in general, advise the Court on how many questions of law are raised.

Article 20. Functions of the Secretaries.

They will also be the functions of the Secretariat of the Provincial Courts:

One. Propose to the President the providences to be given in the file, both by himself and by the economic-administrative body.

Two. Write, copy and cure all communications and orders agreed by the Court or its President.

Three. Practice citations for meetings and get the President and Vocals to the index and presentations of the issues to be examined in session.

Four. Perform any other service ordered by the organ or its President.

Article twenty-one. Formation of the will of the collegiate bodies. Reserved votes.

One. The decisions of the collegiate bodies shall be taken by all the members who must constitute them and by a majority of votes, deciding, in the event of a tie, that of the President. However, where the oral and public hearing has been held, if it is totally impossible to attend the deliberations and vote of all the members who have attended the hearing, the vote may be held with only those attending, provided that the votes necessary to form a majority are met, in other cases the holding of a new hearing.

Two. None of its members may abstain from voting, and the majority of the members may record their vote in the corresponding book within 15 days of the vote, without any mention being made of the vote. resolution and in its notification. However, the reserved vote shall be joined to the closed file so that it can be known to the competent body to resolve any subsequent appeals.

Three. Provided that in the Provincial Courts it is formulated by some or some of its members voted reserved, once the judgment has been executed, it will be elevated the file of claim under the personal responsibility of the respective Secretary, to knowledge of the Central Economic and Administrative Tribunal, which shall decide whether to propose to the Minister of Finance the corresponding declaration of lesivity, in order for it to be subject to review in a judicial-administrative way.

Four. In any event, the person who makes a reserved vote may propose the declaration of lesivity of the judgment, directly addressing the Director-General of the Centre to which the management of the branch corresponds to the administrative act belonging, sending him a copy of the agreement or resolution and your reserved vote with the reasons you deem appropriate.

Article 22. Minutes of the sessions.

One. Minutes shall be drawn up for each session to be held by the collegiate bodies, which shall contain the indication of the assistants, place and time of the meeting, mention of the files seen, main points of the deliberation, form and results of the votes. and content of the agreements.

Two. The minutes shall be drawn up in the book which shall be carried out at the Secretariat of each collegiate body, signed by the Secretary with the approval of the President and shall be approved at the same or later sitting.

Three. The Provincial Economic and Administrative Courts shall be regarded as separate sessions, even if they are held on the same day, and separate minutes shall be taken from them, each meeting held by the Court with the assistance of various components, by virtue of the different subjects under consideration.

CHAPTER IV

Staff

Article twenty-three. Attachment, distribution, and dependency.

One. Both the Central Economic and Administrative Court, and the Provincial Court, will be particularly attached to the staff of the General Corps or the dependents of the Ministry of Finance deemed necessary.

Two. In the Central Court the staff shall be distributed by the President between the Secretariat and the different Vocalias according to the needs of the service. The Vowels responsible for them and the Secretary shall be the immediate Chiefs of staff assigned to each of them.

Three. In the Provincial Courts, all personnel shall be assigned to the respective Secretariat, under the immediate dependence of the Secretary.

CHAPTER V

Competition issues and attributions conflicts

Article twenty-four. Regulations governing.

The positive and negative conflicts caused by the economic and administrative bodies, whether by the Judges and the Courts, with the other organs of the Administration, whether they are framed or not in the Ministry of Finance, shall be resolved in accordance with the provisions of the specific legislation on the subject.

Article 25. Conflicts between economic and administrative bodies.

The conflicts of privileges that arise between the Provincial Economic and Administrative Courts, will be resolved by the Central Economic and Administrative Tribunal.

Article twenty-six. Legitimization to promote them.

One. Those interested in cases which have not been brought to their authority may request that the conflicts of privileges which they consider to be brought forward be promoted within the 15 days following those in which they are given the first sight of the proceedings or any requirements related to them are made to them.

Two. The Provincial Economic and Administrative Courts may promote among themselves, on their own initiative or at the request of the claimants, positive or negative conflicts of privileges in any situation in which the complaint is found, provided that it is not is resolved.

Article twenty-seven. Positive conflict approach.

One. The Provincial Court which considers it to be the knowledge of a case, in which it is understood to be another Provincial Court, may require the latter to inhibit, with the expression of the reasons given to it and the legal precepts in which it is support.

Two. Immediately upon receipt of the request, the requested body shall suspend all processing in the file.

Three. If the requested person believes that he must not continue to know about the complaint, he will be inhibited and will reply in this regard to the applicant, making it known, where appropriate, to the complainant for the purposes of his appearance before the body to be resolved by the complaint, who will be referred to all actions

Four. If, on the other hand, the requested body believes that it must continue to be aware of the complaint, it shall make it present to the applicant by virtue of a reasoned agreement which shall notify the claimant. The requesting body upon receipt of such an agreement shall, where appropriate, inform the claimant.

In the notifications to be made, the claimants shall be granted a period of ten days to make the claims they deem appropriate to their right.

Five. In this way, both bodies will refer the case and the claims of the claimants to the Central Administrative Economic Court within five days of the ten days referred to in the previous paragraph.

Article twenty-eight. Negative conflite approach.

One. The Provincial Court which understands must decline the knowledge of a complaint will make it known to the body it considers competent and to the claimant, so that within eight days they answer and allege, respectively, about the particular one.

Two. If the Court in which the knowledge of the complaint is intended to be declined will answer in terms favourable to the proposed declination, the declinent will forward to that all the actions, making it known to the claimant to appear before the authority to resolve the claim.

Three. The conflict shall be caused by the conflict and the background of the case and the claims of the claimant shall be forwarded within three days to the Central Economic and Administrative Court.

Article twenty-nine. Further processing.

Received by the Central Economic and Administrative Court, the proceedings which are the object of the conflict of positive or negative terms, shall be resolved within 15 days of receipt of the last entry in the the Registrar of the Court.

CHAPTER VI

Abstention and recusal

Article thirty. Reasons, procedures and resolution.

One. the components of the bodies which are aware of the economic and administrative complaints, as well as the officials involved in their processing, in which one of the circumstances referred to in the following paragraph shall refrain from: intervene in the procedure and shall communicate it to the authorities specified in paragraph 11, who shall resolve the relevant.

Two. The following are reasons for abstention:

a) Having personal interest in the matter or being an administrator of a Society or an interested entity, or in another such whose resolution may influence that of the latter, or a pending litigation with any interested party.

b) Parenting of consaguinity within the fourth grade or affinity within the second, with any of the stakeholders, with the administrators of Entities or Companies interested and also with the advisors, representatives legal or presidents involved in the procedure.

c) Intimate friendship or manifest enmity with one of the persons mentioned in the previous section.

(d) Have an intervention as a Perito or as a witness in the procedure in question.

e) Having a service relationship with natural or legal person directly interested in the matter.

Three. The action of officials in which there are grounds for abstention shall not necessarily imply the invalidity of the acts in which they have intervened.

Four. The higher bodies may order the persons in whom one of the circumstances indicated to abstain from any intervention in the file to be held.

Five. Failure to abstain in cases where appropriate will give rise to liability.

Six. In the cases referred to in paragraph 2, it may be promoted at any time during the procedure.

Seven. The recusal shall be written in writing where the cause or causes of the recusal are to be expressed.

Eight. On the following day, the person who is recused shall express to the authorities specified in paragraph 11, whether or not the alleged cause is given. In the first case the said authorities shall agree to their replacement act.

Nine. If you deny the cause of recusal, the authorities concerned shall resolve within three days, prior to the reports and checks they deem appropriate.

Ten. Decisions taken in this field shall not be taken without prejudice to the possibility of claiming the challenge in the case of an economic-administrative or administrative-administrative appeal, as appropriate, against the act which ends the procedure.

Once. They shall adopt the relevant agreements on abstention, and, where appropriate, replace and process and resolve the challenge promoted:

(a) With respect to an official of the Secretariat of the collegiate body the Secretary, and with respect to an official of some Vocalia of the Central Court, the Vocal chief of the same.

b) Regarding Secretary or Vocal of the Provincial or Central Court, its President.

(c) With regard to the President of the Provincial or Central Court, the collegiate body itself constituted in session, occupying the Presidency who must replace the holder of the regulation.

d) With regard to the Minister of Finance, the Council of Ministers.

TITLE II

Interested

CHAPTER FIRST

Capacity

Article thirty-one. Capacity.

They will have the capacity to work, in addition to the people who have it according to the civil norms, the minors for the exercise and defense of those of their rights whose performance is allowed by the law applicable administrative law, without the assistance of its legal representative.

CHAPTER II

Legitimization

Article thirty-two. To promote claims.

One. May promote economic and administrative complaints:

a) The taxable persons and in their case those responsible for the taxes.

(b) Any other person whose legitimate and direct interests are affected by the administrative act of management.

(c) The General Controller of the State Administration or its delegates, in matters to which the audit function is extended to be entrusted to it by the provisions in force.

(d) The Directors-General of the Ministry of Finance, in respect of the matters for which they are managed, by means of the interposition of the ordinary or extraordinary assets.

Two. They will not be legitimized:

(a) Officials, except in cases where an entitlement is immediately and directly infringed, which in particular is acknowledged to them.

(b) Individuals when they are by delegation of the Administration or as Agents or agents of the Administration.

(c) The complainants, except as regards their participation in the sanctions.

d) Those who assume tax obligations under covenant or contract.

Article thirty-three. Appearance of stakeholders.

One. In the economic and administrative procedure already initiated, all those who are rightholders or who have legitimate and personal interests that may be directly affected by the decision to be taken may appear. understanding with them the subsequent processing, but without it being able to go back in any case.

Two. If, during the processing of the procedure, the existence of rightholders directly affected and who have not appeared in the proceedings are warned, they will be transferred from the proceedings so that within 15 days they will be pleased to They consider it to be in defence of their interests.

Article thirty-four. -Causahabitants of the stakeholders.

When the legitimacy of the parties involved in the proceedings derives from a legal relationship, the cause of the case may occur in any state of the proceedings to the person who initially promoted the reclamation.

CHAPTER III

Representation and Technical Direction

Article thirty-five. Acting by means of a representative.

One. The interested parties may act in the economic-administrative procedure alone or through a representative.

Two. The representation may be sufficiently credentialed by a private document with a notarized signature or a "bet act" before the Secretary of the Economic and Administrative Body.

Three. Where a document is signed by a number of interested parties, the action shall be taken to mean the person who subscribes to it in the first term, if not otherwise stated in the letter.

Article thirty-six. Time to credit the representation.

One. The document certifying the representation shall be accompanied by the first letter which is not signed by the person concerned, which, without this requirement, shall be without a course.

Two. The absence or inadequacy of the power shall not prevent it from being submitted, provided that, within a period of 10 days, the Court Registry is to be granted the same power or to remedy the defects in which it is suffering. the submitted.

Article thirty-seven. Breakdown of powers.

One. Any power, except for the special purpose of the claim in question, may be broken down at any time, at the request of the person concerned, with sufficient evidence of that in the file.

Two. The application for the breakdown shall be deducted from the Registrar, by written form, by personal appearance of the person concerned or in the same document to which he is accompanied by accompanying, in this case, a simple copy thereof.

Article thirty-eight. Intervention by Advocate.

One. Where the person concerned in the economic-administrative complaint does not act in itself or through his legal representative and the mandate is not the same as Administrators, Managers or Directors of Societies, he must assume the technical-legal direction of the a lawyer in office at the place where the respective Economic and Administrative Court is located.

Two. The intervention of a lawyer shall also be necessary where public hearing is sought and in the extraordinary review proceedings brought by the parties concerned. Such intervention will also be necessary in ordinary resources, provided that in the latter the contested administrative act derives directly from a file qualified as a fraud and its amount exceeds two million pesetas.

Three. The provisions of this article are without prejudice to the provisions of Article 6 of the General Staff Regulations of the Spanish Bar Association.

CHAPTER IV

Plurality of Claims

Article thirty-nine. Collective claim.

Collective claim may be made in the following cases:

One. Where they are promoted on statements of rights or obligations that jointly or severally affect several persons as administrators or members of corporations or entities.

Two. In the case of a number of persons whose complaints are covered by the circumstances referred to in Article 48 (2

.

Article forty. Effects of imsourced collective claims.

Where it is written by promoting a collective claim that does not apply, in accordance with the previous article, the office responsible for processing it shall inform the persons concerned that the course of that complaint is suspended until such time as individual or individual claims are filed with separation. However, the document in which the collective complaint is promoted will have the effect of interrupting the time-limits which are in progress, provided that the individual or individual claims which are to be derived are submitted within the time limit. ten days, from the next to the requirement.

TITLE III

Claims Object

CHAPTER FIRST

Impeachable acts

Article forty-one. Acts susceptible to complaint.

One. The economic and administrative complaint shall be admissible in respect of the matters referred to in the second article of this Regulation against the following acts:

(a) Those who provisionally or definitively recognize or deny a right or declare an obligation.

b) Processing that directly or indirectly decide the substance of the matter or put an end to the management path.

Two. Infringements in the processing that affect the validity of the claims can be alleged when they are challenged.

Article forty-two. Impeachment of tax management acts.

In particular, and as far as tax management is concerned, they are impeachable:

One. The following administrative acts:

a) Provisional or definitive settlements.

(b) The application of the indirect estimation of the tax base.

(c) The value checks of the goods and rights, as well as the acts of fixing the tax base, when they precede the practice of liquidation.

(d) Those who have previously refused or recognised tax relief or exemption schemes.

e) Those who establish the tax regime applicable to a taxable person, as soon as they determine future obligations, including formal obligations.

(f) Those imposing independent tax penalties of any kind of liquidation.

g) Those originated by the collection management.

(h) Those which, other than the foregoing, are expressly contested by provisions laid down in tax matters.

Two. The following tax performances:

a) The autoliquidations.

(b) The legally intended acts of tax impact.

c) Retentions made by the taxpayer's replacement or by law-bound persons to practice retention.

Article forty-three. Non-reclaimable acts.

No administrative economic claim shall be admissible with respect to the following acts:

(a) Those who give rise to a complaint on administrative basis prior to the judicial, civil or employment law, or end that path.

(b) Dictates in procedures in which the Minister of Finance is reserved the decision to discharge the administrative route.

c) Those dictated by a law that excludes them from economic-administrative reclamation.

CHAPTER II

Extension of the review

Article forty-four. Competence of the review bodies.

One. The economic and administrative complaint confers on the competent body to decide, in any instance, the review of all the questions which offer the management file and the complaint to the lower body, whether or not they have been raised. for those interested.

Two. In the exercise of that competence the body:

(a) Consign the contested act if it is in accordance with law.

b) You will completely or partially cancel it when you are in breach of legal order.

(c) shall modify the act as appropriate and shall make all claims and obligations arising out of or order the management bodies to which another or other administrative acts may be issued, in accordance with the basis of the in the resolution of the claim.

Three. If the body considers it appropriate to examine and to resolve in accordance with the above questions, it shall be exposed to those persons who are in the proceedings and shall give them a period of 15 days for them to allegations.

Article forty-five. Subsistence of revisibility on the management path.

The review authority referred to in the preceding article shall not prevent the management of the arrangements for the review of settlement acts, the declaration of exemptions or bonuses, determination of bases and others, in cases expressly provided for by special provisions, provided that such agreements are dictated by the authority and within the time limits specified in those provisions.

Article forty-six. Disciplinary files for faults to be observed in the file.

One. The economic and administrative bodies shall promote or decree the instruction of a disciplinary record when, when they know of the complaints, at the request of the persons concerned or of their own office, they observe and consider that in the course of management or in (a) the complaint has been committed to infringements or to acts of administrative responsibility. In the case of offences or offences committed on the way of management, they shall give an account to the appropriate centre or dependency of the faults observed.

Two. The responsibility file shall be instructed by the person concerned, in accordance with the provisions of the regulatory provisions of the civil service.

Three. The decision to be taken on the disciplinary file shall not affect the validity of the act which gave rise to the file.

Article forty-seven. So much of guilt to the Courts of Justice.

Where administrative or decision-making files appear to be made by officials or individuals who review the character of the offence of their own motion and shall not have been denounced, the The administrative and economic bodies shall pass on the fault of the courts of Justice to the courts so that they proceed as appropriate, without prejudice to the administrative responsibility incurred by the official.

CHAPTER III

Accumulation

Article forty-eight. Accumulation by stakeholders.

One. The economic-administrative complaint shall relate to a single administrative act, except as provided in the following paragraph.

Two. A complaint may be made which includes two or more administrative acts, where one of the following conditions is present:

(a) That emanate from the same management body, by virtue of the same document or file, and the acts of the same cause.

b) emanating from the same organ are reproduction, confirmation or execution of others, or in their challenge the same exceptions are used or any direct connection exists between them, even if they come from different document or file.

Article forty-nine. Accumulation of trade.

One. The Secretaries of the Provincial Courts and the Heads of the Vocals of the Central Court in respect of which two or more claims of the same class are dealt with in the same degree may, at the request of the persons concerned or on their own initiative, decree the cumulation of the proceedings provided that the conditions laid down in Articles 30 and 9 and 48 of this Regulation are laid down for the admission of collective claims or a comprehensive complaint of two or more acts administrative.

Two. No recourse shall be made against the agreement in which the cumulation is authorized or denied.

Three. When two or more separate started claims are accumulated, the course of the file that is closest to its completion will be suspended until the others are in the same state.

CHAPTER IV

Amount

Article fifty. Rules for your determination.

One. In order to determine the amount of the economic and administrative claims, the total quantity covered by the administrative act, the amount contracted and the taxpayer or the tax base shall be paid if the latter is the object of the pre-settlement claim.

Two. However, if the claim does not affect the entire amount of the amount settled or identified as the basis, the amount shall be equal to the difference which is the subject of the challenge.

Three. In no case shall those claims which relate to administrative acts in which an amount is specified as a basis of taxation or as the amount of a liquidation carried out or as penalties be regarded as inestimable. independently imposed, even if tax exemptions or issues of principles relating to the application of legal rules are discussed.

Four. They shall be deemed to be inestimable and shall, in any case, be used in the form of complaints against agreements by local authorities in the field of budgets, taxation of taxes, approval and amendment of tax regulations.

Five. In the case of complaints against documents, if such complaints concern the origin of the quotas imposed, the amount shall be determined, for all the purposes of this Regulation, for the quantities individually correspond to the claimant, and it is expressly prohibited for the fixing of the amount to be used for the entire collection document.

Article fifty-one. Amount in the collective claim.

In the collective complaint, the amount shall be that of the jointly contested administrative act and in the comprehensive complaint of two or more administrative acts, the amount of which shall be the subject of the contested act. that has the highest.

Article fifty-two. Elevation of the amount in the single instance resolution.

If, when a decision is made in a single instance, the amount of the claim, exceeding one million pesetas, is changed, when the complaint is notified, the appeal will be granted to the Court of Justice. Central Economic-Administrative.

TITLE IV

Performances

CHAPTER FIRST

Acts in general

Section1. Act Requirements

Article fifty-three. Refit.

The procedure will be free. Notwithstanding the writings and resources of the individual claimants or persons concerned, they are reintegrated in accordance with the Law on the Tax on Proprietary Transmissions and Documented Legal Acts.

Article fifty-four. Expression of domicile. Healing of their fault.

One. In the first document which is presented in each economic and administrative complaint, in any of its instances, the address in which the notifications are to be made shall necessarily be expressed, with the result that those who are verify at that place of residence until the replacement of the person by means of written or personal appearance by the person concerned has been credited to the file.

Two. The lack of expression of the address, as referred to in the previous paragraph, shall be subsated by the person in charge of the Register of the Centre or dependency on which the presentation is made, by means of extended diligence following the in writing, with reference to the national identity document of the claimant or his proxy or by virtue of the statements made by the person present in the document, which shall subscribe to the diligence.

Article fifty-five. Motivated acts.

You must be motivated with succinct reference to facts and grounds of law the acts that put an end to the main subject matter of claim or appeal and those that decide:

First.-The refusal to follow the writings of any class of the claimants or interested parties.

Second. -Office abstention to know or continue to know about the matter for the reason of the matter.

Third. The origin or origin of the recusal, the refusal of the receipt to be tested or any diligence of it and the expiration of the instance.

Fourth. -Issues that limit the subjective rights of those interested in the procedure.

Section 2. Defects and Invalidity

Article fifty-six. Defects of the acts of the persons concerned. Deadline for subsating them.

When at any time it is considered that any of the acts of the persons concerned in the complaint do not meet the necessary legal requirements, the competent authority or authority shall inform them, granting them, unless otherwise specified, a period of 10 days for completion.

Article fifty-seven. Rectification of material errors.

One. At any time, at the request of the interested parties or on their own initiative, the material or factual errors and the arithmetic containing the agreements may be rectified.

Two. The rectification will not produce economic effects as soon as the legal deadlines have elapsed.

Article fifty-eight. Performances out of time.

Actions taken outside the prescribed time will only involve the cancellation of the act, if the nature of the term or time limit and the liability of the official causing the delay are imposed, if any place.

Article fifty-nine. Form defect.

The defect of form will only determine the nullability when the act lacks the necessary formal requirements to reach its end or result to the defensiveness of the stakeholders and in a special way:

(a) Where acts lack the fundamental formal guarantees provided for in this Regulation for the defence of claimants or persons concerned.

(b) Where acts or resolutions do not contain a statement on any essential questions raised by the parties concerned.

Article sixty. Invalidity of prior act and partial invalidity.

One. The invalidity of an administrative act of management shall not imply that of successive administrative acts which are independent of the former.

Two. The partial invalidity of an administrative act or an economic-administrative decision shall not involve that of the other parties of one and the other who are independent of the invalid party.

Three. In such cases, the nullity shall be made available for the preservation of those acts or formalities to which the content does not affect the infringement origin of the nullity and order that the file of management or of the claim to its due state be replaced, for which is again settled by the same authority or body as it is competent, without prejudice to the responsibilities involved.

Article sixty-one. Administrative res judicata.

Outside the cases of nullity of full rights and extraordinary review, the final decisions of the economic and administrative organs may not be revoked or modified on administrative, trade or administrative Party instance, whatever the cause may be claimed, incurring the authority that disavowing this prohibition from revoking it or modifying it in the responsibility to which it has place according to the law.

Article sixty-two. Declaration of invalidity.

The decisions given by the administrative and economic bodies which are in full nullity may be reviewed for the reasons set out and the authorities referred to in Article 150 and three of the Tax General Law.

CHAPTER II

Terms and Time

Article sixty-three. Business days and hours.

One. Economic and administrative action shall be carried out on working days.

Two. The time of dispatch to the public of the Registers and, in general, of those offices which are to be directly addressed to the claimants shall be the one to determine the general provisions.

Article sixty-four. Exceptional enablement of days and hours.

One. The President may enable the working days, ex officio or at the request of a party, when there is an urgent cause for him to be required according to his assessment, without further appeal.

Two. The rating may not in any case involve an extension of the number of days of the time limits granted to make claims or resources or to submit written or documents to them.

Three. The interposition of complaints or the submission of written submissions on the last day of the period may be taken outside the hours of dispatch to the public and up to the twenty-four hours of that day, in the manner in which they are determines by the Ministry of Finance.

Article sixty-five. Enforcement of terms and deadlines.

The terms and time limits set out in this Regulation and in the accompanying provisions shall, without the need for a prize, require the competent bodies for the dispatch of complaints and those concerned to same.

Article sixty-six. Extension.

One. The authority to which the processing of an economic and administrative complaint is responsible, unless otherwise specified, may grant, at the request of the parties concerned, an extension of the time-limits laid down which does not exceed the half of them.

Two. No more than one extension of the respective time limit shall be requested or granted.

Three. To grant the extension you will need to:

First. -Que to be requested before the deadline expires.

Second. -May it be fair cause.

Third. -May not prejudice third-party rights.

Four. The extension shall be deemed to be automatically agreed with the time-limit of the written request, without specifying the Court's agreement.

Article sixty-seven. Expiration of procedures and resources.

One. On the expiry of an extension or extension, and, where appropriate, the extension of the period, the period of validity of the procedure or appeal which has ceased to be used, without the need for a prize, shall be expired and shall be lost on its own initiative. time, due diligence, and the procedure should be continued as regulatively applicable.

Two. However, in the case of carry-over periods, the written procedure shall be admissible and shall produce its legal effects if it is submitted before or within the day on which the act in which the period of time is notified is notified.

Article sixty-eight. Urgency procedure.

One. Where the Minister of Finance or the President of the Central Economic and Administrative Court advises the public interest to do so, they may, on their own initiative or at the request of the parties concerned, agree to the application of the urgency procedure, including Provincial Courts, with such agreement being reduced by half the time limits laid down in the ordinary procedure, except those relating to the interposition of claims in any of its instances or resources.

Two. No appeal shall be made against the decision which agrees or denies the urgent nature of the procedure.

Article sixty-nine. Computation of deadlines.

One. The time limits shall always be counted from the day following the day on which the notification or publication of the act concerned takes place.

Two. Only those working, excluding holidays, shall be taken into account within the time limits specified for days.

Three. If the deadline is fixed in months, they will be computed from date to date. If in the month of maturity there is no day equivalent to that in which the calculation begins, the term expires on the last day of the month.

Four. If the deadline is set in years, these natural ones will be understood in any case.

Five. Where the last day of the period indicated for years or months is indeft, it shall be deemed to be extended to the following first working day.

Article seventy. Maximum duration of instances. Effects of delay.

One. It shall not exceed one year from the day on which an economic and administrative complaint is initiated or a decision is made against the decision which shall terminate the respective body, without giving rise to exceptional reasons. duly justified to prevent it, which shall be entered in the file by means of diligence signed by the relevant Vocal in the Central Court and by the Registrar in the Provincial Courts.

Two. If the decision is made after the year since the initiation of the relevant instance without being duly justified, the persons concerned may make it clear when the relevant action is brought; in this case, the Court of Justice Central may promote the opening of the appropriate disciplinary file to determine the official or officials responsible, in order to impose, if appropriate, the appropriate penalties.

Three. The period laid down in the preceding paragraphs shall be 60 days if the dispute concerns agreements of the Local Corporations in the field of budgets, taxation of taxes or the approval and modification of tax regulations.

CHAPTER III

Information and Documentation

Article seventy-one. Information.

The person interested in an economic-administrative complaint may appear personally or by proxy in the respective office, asking to be informed of the state of processing of the procedure, which will be done.

Article seventy-two. Issue of copies and ends contained in the complaint.

One. Interested parties may request in writing that they be issued with certified copies of specific ends contained in the economic-administrative complaint or resource.

Two. The issue of such copies shall not be denied to them in the case of certifications of agreements which have been notified to them or of the ends of documents or documents submitted by the applicant.

Three. In other cases, the issue shall be in accordance with the effect of the Court, who shall refuse it in the following cases:

First. -When advised in general interest considerations.

Second. -When it comes to papers, documents or secrets belonging to other individuals.

Third. -When the prior authorization is required to deduce actions for events that occurred in the actions.

Fourth. -For any other reason enough, in the judgment of the Economic and Administrative Tribunal.

Four. The certifications will be extended with the President's visa by the respective Vocal in the Central Court and by the Secretary in the Provincial Courts.

Article seventy-three. Document presentation, return and breakdown.

One. When a document is presented, it may be accompanied by a simple copy, duly reintegrated, so that the Secretariat may return the original, except that, because the document or any other legitimate cause is private, estimate that it should not be returned before the final resoIution of the claim.

Two. In the case of the document proving the representation or power, the provisions of Article thirty and seven of this Regulation shall apply.

Three. Once the economic and administrative complaint has been completed in all its bodies, the parties concerned may request the breakdown and return of the proof documents presented by them, which shall be agreed by the Presidents in the Provincial Courts and Vocals in the Central Court and shall be practiced leaving note or certification of the document, as appropriate, in the judgment of the authority that agrees the breakdown, in consideration of the transcendence of the document in relation to the with the judgment given.

Four. All documents returned will be received either by the interested parties or by their legal or proxy representatives.

CHAPTER IV

Receiving and registering documents

Article seventy-four. Document presentation.

One. The documents and documents relating to the economic and administrative complaints shall be submitted, at the choice of the persons concerned, at any of the following offices during the hours in which they are, respectively, open to the public, without prejudice to the provisions of Article 60 and four:

a) In the center or dependency that would have dictated the contested administrative act.

b) In the Economic and Administrative Court that is competent to deal with and decide on the complaint.

(c) In the Provincial Court which would have pronounced the agreement or resolution object of appeal on the economic-administrative route.

d) In the delegations or other special offices of the Public Finance and when they do not exist in the locality in the respective Tax Collection.

e) In Civil Governments.

f) In post offices, provided that they are filed in open to be dated and sealed by the Post Office official before being certified.

Two. It shall be understood that the documents and documents have been entered in the competent economic and administrative body on the date on which they were delivered in any of the offices referred to in the preceding paragraph.

Three. It shall not be necessary to accompany a written submission or to make any reference to the writing, whatever the centre or dependency in which they are submitted.

Four. In the case of documents and documents, the persons concerned may require the corresponding receipt to express the subject matter of those documents, the number of entries in the Register of the office of presentation and the date of the replacement of the document. receipt, by the photocopy or simple copy of the document or document accompanying, dated and signed or sealed by the official to whom it is delivered. With regard to the receipt of presentation at the post offices, it will be up to its peculiar rules in force.

Article seventy-five. Registration in each Court.

One. In each Economic and Administrative Tribunal, a single General Register shall be held, in which the corresponding seat shall be made of any written, document, communication or trade that is presented or received in the Tribunal, of the supplied ex officio they must initiate the procedure, where the competent body so agrees, and of the documents, documents, communications and trades referred to or leaving the Court.

Two. In the Register of the Register, it shall contain, in respect of each document, a number, the expression of its nature, the date of filing, the name of the person concerned or the sending office and the unit to which it is sent, without reference or extract of the content of those.

Three. In the documents entered in the Court, the date on which they are received and the number with which they are related in the corresponding book shall be entered by the Registrar in charge of the Register.

Four. In the documents issued by the Court, the relevant stamp shall be given its relevant date of departure.

Five. On the same day as the entry into the General Register, the document, communication or office shall be transmitted by duplicate index to the section of the Court to which it is appropriate. A copy of the index will be returned signed as acknowledgement.

Six. Without prejudice to the unit of the Registry, the Secretariat of the Provincial Courts and the Vocals of the Central Economic and Administrative Tribunal shall take the necessary files and auxiliary books, including a special book of complaints. In this book, a portfolio will be used for each complaint, in which all the processing of each file will be written, making mention of the address of the interested party and of the changes that occur and taking note, with due separation, within a maximum of 24 hours following receipt of all exposures, instances, communications or trades received at the Secretariat or Vocalia and affecting the relevant economic and administrative complaints.

CHAPTER V

Fulfillment

Article seventy-six. Craft momentum. Monthly Claims Statements.

One. The procedure shall be automatically initiated in all proceedings by the Secretaries of the Provincial Courts and the Vocals of the Central Court.

Two. The Presidents of the Courts shall inspect the dispatch of the cases.

Three. In the first fifteen days of each month the Secretaries of the Central and Provincial Courts will raise the President of the Central Economic and Administrative Court with a demonstrative state of the claims entered, dispatched and pending in the month. This is the case, with the expression of those that take more than one year in processing and the cause of such delay. In the light of this data, it shall adopt or promote appropriate measures for the standardisation of the service.

Article seventy-seven. Measures against delay.

The officials who will be responsible for the handling of the complaints will be responsible for their normal development and will take appropriate measures to ensure that they do not suffer delay by proposing the appropriate measures to eliminate all abnormality in the processing of the files and in the dispatch with the public.

Article seventy-eight. The age order for the dispatch.

One. In the case of files, the strict order of their opening shall be kept for those of a homogeneous nature except that the Secretary of the Provincial Courts or the respective Vocal in the Central Court is given a reasoned and written order in

Two. The infringement of the provisions of the preceding paragraph shall give rise to the administrative responsibility of the official who has committed it.

Article seventy-nine. Complaints against fulfillment defects.

One. At any time, the parties concerned may make complaints against the defects in the processing and, in particular, those involving obvious signs, infringement of the prescribed time limits and omissions of formalities which may be remedied. before the final resolution of the case in the respective instance.

Two. The complaint shall be substantiated and resolved by the President of the Central Court when the alleged person responsible for the offence or fault is a Vocal of the offence, an official attached to the Central Court or the President of a Provincial Court, if the The person responsible shall be the Registrar or an official of a Provincial Court, the complaint shall be substantiated and resolved by the respective President.

Three. The complaint shall state in a precise manner the facts which give it the reasons and the legal or regulatory provisions which are deemed to be infringed. It will be accompanied by a simple copy of the document.

Four. The complaint documents will be rejected out of hand, sending them to file without further formalities, in the following cases:

First. -If you do not have the formal requirements expressed in the previous section.

Second. -If these are issues of prior pronouncement, in respect of which incidental issues may be promoted.

Third. -When asked to have incompetent authority.

Fourth. -If any resolution is found to terminate the instance.

Five. If the complaint is admissible, the procedure in which it has been produced shall not be suspended in any event; separate part, in which the report shall be sent, shall be kept for 10 days from the official or officials concerned. whose action relates to the complaint, the copy of the document in which the complaint is made, and must be attached to the report, by means of certifications where the file cannot be brought to the notice without paralysing the main complaint, the documents and particulars of the actions of the person who are necessary or appropriate to decide the complaint.

Six. The decision to be delivered shall be notified to the claimant concerned within one month of the filing of the complaint.

Seven. If the source of the complaint is declared, the procedure or formalities concerned shall be cancelled at the same time, leaving the substantive issue to the exception, which shall be resolved in a timely manner.

Eight. The assessment of the complaint may give rise to the opening of disciplinary proceedings against the official responsible for the infringement complained of.

Nine. No recourse shall be made against the decision to be taken, without prejudice to the fact that the reasons for the complaint may be repeated when the appeals against the main decision are brought.

CHAPTER VI

Suspension of the contested act

Article eighty. No suspension and peculiar effects.

One. The economic-administrative complaint shall not suspend the execution of the contested act, with the consequent legal consequences, including the collection of fees or allowances, surcharges and penalties.

Two. However, the distribution of the penalties shall not be carried out or the delivery to the members of the respective units of the shares which correspond to them as long as the decisions under which they have been established are not firm and enforceable. imposed either on the expiry of the time limits laid down for recourse against them on the administrative or administrative basis or on the release of the Administration, if it has been brought against it before that jurisdiction.

Three. The substantiation of claims shall not be stopped at any instance due to the non-payment of the amounts cleared and incurred by the expressed concepts.

Article eighty-one. Suspension and caution.

One. The application of the contested administrative act shall be suspended at the request of the person concerned if the amount of the tax liability is guaranteed in the manner in which the complaint is lodged at the time the complaint is lodged.

However, the impeachment of the budgets of the Local Corporations will not prevent the provisional application of the same.

Two. If the claim does not affect the entire amount of the settlement, the suspension shall relate to the difference which is the subject of the challenge, the claimant being obliged to enter the remainder within the time limits.

Three. Suspended execution, will be maintained during the substantiation of the economic-administrative procedure in all its instances.

Four. The security to be lodged by the claimant to obtain the suspension shall be made available to the Tribunal and may consist of:

a) Deposit in cash or public securities in the General Deposit Box or in its branches, or, where applicable, in the Corporation or Entity concerned.

b) Aval or bond of a solidarity provided by a Bank or banker officially registered, by a Caja de Ahorros Confedédada, Caja Postal de Ahorros, or by Credit Union qualified, with the limitation, in the latter Case, which sets out Article fifty-one, paragraph three of the General Law of Cooperatives, of nineteen December of a thousand nine hundred and seventy-four.

c) Personal and solidarity-based fianza provided by two local taxpayers of recognized solvency only for debits less than one hundred thousand pesetas.

Five. The security shall cover the amount of the contested tax liability plus the interest on late payment arising from the suspension, and five per cent of that for the purposes referred to in paragraph 10 of this Article.

Six. The complaint shall be lodged by the Registrar of the Court in the right and if it is sufficient, the corresponding providence for which the contested act is to be enforced shall be suspended for that reason. constancy in the file, without any need for the Court to rule on the case.

Seven. If the guarantee is not accompanied or the guarantee is insufficient, the implementation of the administrative act shall not be affected. However, where the guarantee is declared insufficient, the person concerned shall be granted a period of 10 days to remedy the defects in which he is suffering.

Eight. The providence of the Registrar of the Court declaring that the guarantee is insufficient may only be the subject of an incidental appeal.

Nine. The Registrar of the Court shall bring to the attention of the Intervention of the Delegation of Finance or of the Agency of which the contested administrative act emanates, the providences for which the suspension referred to in paragraph 1 is declared six of this article without it being possible to delay that more than three days.

Ten. Where the tax liability is entered as the claim has been rejected, interest on late payment shall be met in the amount laid down in Article 30 and six (2) of the General Budget Law of 4 January a thousand nine hundred and seventy-seven, for all the time the suspension lasted, plus a penalty of five per cent of that, in cases where the Court appreciates either foolhardy or bad faith.

CHAPTER VII

Communications and Intimations

Article eighty-two. Notifications.

One. All acts directly affecting the persons concerned or putting an end, in any instance, to an economic and administrative complaint shall be notified to those persons within a maximum period of ten days from their date.

Two. The notification shall be carried out by means of a full copy of the act concerned.

Three. In addition, if the act notified is final on an economic and administrative basis, and, where appropriate, the resources which it has against it, the body before which they are to be submitted and the time limit for bringing them together, without prejudice to the fact that the interested in exercising any other remedies that they deem appropriate.

Four. The defective notifications shall take effect, however, from the date on which the person concerned expressly states that the notification is to be made, or the relevant action is brought.

Five. In addition, for the course of six months, the person concerned shall be notified personally that, containing the full text of the act or decision, he has omitted another requirement, unless the person concerned has made the formal protest, within that period, upon request for the deficiency to be rectified.

Article eighty-three. Citations.

One. Citations will express:

First.-The Court or the Authority that has given the providence, the date of the providence and the matter in which it has fallen.

Second.-The name, last name, and address of the person to whom it is made.

Third.-The object of the same and the organ that has agreed to it

Fourth.-The site, day and time when the quote is to appear.

Fifth. -Prevention that if you do not appear, you will be caused the damage to which you would be entitled.

Two. Where the appearance must be compulsory, the person shall be warned about it and if, for failure to appear necessary, a second summons is required, the person shall be prevented from appearing in the case if he does not appear or prove fair cause to prevent it from being promoted from disobedience to the authority.

Article eighty-four. Site.

The site shall contain the first, third and fifth requirements of paragraph one of the previous Article and shall also express the time within which the site and the Court or the Court or the authority to which it is located must be committed or acted. verify it.

Article eighty-five. Requirement.

The requirement shall be made by notifying the required providence to practice that requirement, expressing the notifier in the diligence having made the order in it ordered.

Article eighty-six. The stakeholder's answers.

One. In the case of notifications, citations and sites, no reply from the person concerned shall be admitted or recorded unless he has been sent in the providence to order his/her practice.

Two. The requirements shall be met by the answer to the required answer, which is succinctly recorded in the diligence.

Article eighty-seven. Form of communications and intimations.

Notifications, citations, sites, and requirements will be performed in some of the following forms, listed in order of precedence:

First. -In the offices of the Authority that has issued the corresponding act, if the person concerned or his representative appears to have the effect in those offices.

Second. -At the designated address for notifications, pursuant to Article fifty-four of this Regulation.

Third.-At the address of the person concerned, his legal representative or his proxy who otherwise will be on the file or known.

Fourth. -By means of announcements, for ten consecutive days, in the board of edicts of the Town Hall of the last known address of the person concerned, when this is unknown or is not known his domicile, for having left the one that consists in the case or to ignore his whereabouts for any reason.

Article eighty-eight. The diligence in the Authority's offices.

In the cases of the first number of the previous article, the proceedings shall be carried out by the Official or Auxiliary of the Section or Secretariat which corresponds, by the delivery to the comparescent of the authorized literal copy of the act of in question.

Article eighty-nine. Mail diligence and by reporting agent.

One. In the case of the second and third numbers of Article 80 and seven, the notification or due diligence shall be carried out by post, referring to the person concerned, where no statement of proof is used with acknowledgement of receipt, in addition to the literal copy authorised of the act in question, a duplicate of the act or a notification card, with the request that the copy or the document signed by the person concerned be returned within a period not exceeding ten days.

Two. After one month from the dispatch by mail of the documents referred to in the preceding paragraph without the person concerned having completed what is available, the diligence shall be repeated by means of a notifying agent in the form of next:

(a) Where it is to be carried out in the locality where the Authority has issued the act or resolution, it shall be performed by an Officer, Auxiliary or Subalternate of the respective Section or Secretariat.

(b) If it is to be practised outside that locality, it shall be done through the Secretariat of the Court which has its seat in the province where the person concerned has his residence if he is in the capital, or, in another case, by Direct mediation of the respective Mayors.

Three. The practice of proceedings by a notifying agent shall take place by giving the person or person designated to hear notifications, and failing that, his or her closest relative, a person with whom he or she lives, employed or dependent, or dependent on the farm always over the age of fourteen years, to be found at the address, the authorized verbatim copy of the corresponding act, in the duplicate or in the same way as the signature of the notifying agent and the person with whom the diligence, the date and the place of the care and the identity and relationship with the person concerned are understood, case, of the person found at the address. If the person with whom the diligence is understood could not or would like to sign it, they will do so two in-person witnesses, older or one only if he is an agent of the Authority.

Article ninety. Ad diligence.

In the cases of the fourth article of Article eighty and seven the Mayor shall acknowledge receipt of the notice on the third day and return it in a period not exceeding 15 days from the date of receipt, accompanied by certification in the which expresses that it has been exposed to the public during the given period. In addition, the notice will be published in the "Official State Gazette" in the case of a matter facing the Central Court, and in the "Official Gazette" of the province when it is facing a Provincial Court.

Article ninety-one. Constancy in the case file of the practice of these proceedings.

Of the practice of the notifications, citations, sites, and requirements, and of their results, will be recorded in the file by the timely diligence, or by the incorporation to the same of the duplicate signed by the person concerned or the relevant duly completed notification card.

TITLE V

Single or first instance procedure

CHAPTER FIRST

Getting Started

Article ninety-two. Forms of initiation and deadlines.

One. The economic-administrative complaint may be initiated:

a) By writing in which the data subject is limited to requesting that it be filed.

b) Further making the claims that it creates appropriate to your right, with input from the relevant test. In this case, it shall be understood that it waives the filing procedure for allegations and evidence, unless expressly requested otherwise.

Two. The document shall be submitted within a period of not more than 15 days from the date of the notification of the requested act, except as provided for in this Regulation in respect of the special procedures. However, in the case of tax debts, the time limit shall be calculated from the day on which the voluntary period of recovery is completed, in the light of those effects subsumed at that time.

Three. If there has been a prior appeal for replacement and one month elapse, the appellant may consider the appeal to be dismissed and initiate the economic-administrative procedure, when the express decision is notified and any other than that which had been the case. time after the alleged refusal, the time limit referred to in the preceding paragraph shall begin to be taken into account.

Article ninety-three. Claim of the file or actions.

One. Received as a complaint in the Secretariat of the corresponding Economic and Administrative Tribunal, the Office shall claim on the following day, inexcusably, the centre or dependency to which the file or proceedings correspond. have determined the administrative act claimed, which must be referred to the Court within the maximum period of 10 days, under the personal and direct responsibility of the Head of the department in which the antecedents work, or communicate within the the same period of time the causes prevented from completing the service.

Two. The file or actions referred to in the preceding paragraph shall include all the records, statements and documents which were taken into account in order to issue the administrative act claimed.

Three. The file shall also be referred to in the report of the management office, where it is mandatory or, in general, where the reasons or grounds for the administrative act are not expressly laid down in the file.

Four. If the file has not been received within the prescribed period, the competent authority shall, on its own initiative, request it again, with the legal warning, to the Chief referred to in paragraph 1, and with the warning that the complaint may follow the person concerned, with the background he/she can provide.

Five. If, despite this second requirement, they are not addressed, the responsibilities that come will be required.

CHAPTER II

Instruction

Article ninety-four. Ex officio and at the request of the person concerned.

One. The economic and administrative bodies shall carry out, on their own initiative or at the request of the person concerned, the appropriate instructions for the determination, knowledge and verification of the data under which the decision is to be taken.

Two. In any event such proceedings shall be made on their own initiative where the content of the decision is of immediate relevance to the public interest.

Article ninety-five. Written submissions and documents.

One. Once the file or the actions requested by the Centre or the dependency which the administrative act has requested have been received in the relevant Court, it shall be made clear to the persons concerned who have appeared in the complaint and not have waived this procedure, for a period of 15 days, during which they may examine them and take the necessary notes, and must submit within that period the written statement of claims, with input or proposal, of the appropriate evidence.

Two. The statement of arguments shall express concusely: the background of the fact that the person concerned is entitled, the reasons which he considers relevant to challenge the administrative act or, where appropriate, to ask for confirmation of the act and in particular the request or requests made by the person concerned. As many copies as interested have appeared separately in the complaint, the statement of claims shall be accompanied by separate copies.

Three. Public and private documents or expert opinions shall also be accompanied by the parties concerned to the defence of their rights. If they do not have them in their possession, they may request the granting of a period of 15 days to obtain and present them, indicating at the same time the documents, the file, the office, the protocol or the person who owns them. This new period of 15 days shall be independent of the one granted for the submission of the written statement of claims and shall begin to be counted after it is automatically granted if the third day is not refused. request. Interested parties may also request the Court to intervene in order to obtain such documents where they are not at their disposal.

Article ninety-six. Background request.

One. If the person concerned considers that the management file is incomplete, in the course of the submission of the statement of reasons, he may request the Court to claim that the records are not contained in all the proceedings. omitted. Such a request shall be made in writing, within the same period of 15 days fixed for that procedure, and shall leave the course of the procedure suspended. The Heads of Vocals, in the Central Court, and the Secretaries in the Provinces, shall, within the maximum period of three days, resolve the request made.

Two. If the request is rejected, the period of suspended claims between the dates of the request and the notification of the refusals shall be resumed. If, on the other hand, it is recognized that the file is incomplete, the immediate dispatch of the missing actions will be of interest to the Centre or the agency will be interested in the immediate submission of the missing actions, which will again reveal the case for a new period of time. 15 days.

Article ninety-seven. Test.

One. The facts relevant to the decision of a procedure may be accredited by any means of proof.

Two. Where the competent authority does not have the facts alleged by the parties concerned, the opening of a trial period of 30 days shall be agreed, and the claimant shall be responsible for the facts of his right and do not result from it. administrative file.

Three. The practice of evidence which is deemed necessary for the adoption of a decision may also be taken on its own initiative; in such cases, the file shall be brought to the attention of the parties concerned, in such cases, so that, within a period of 10 years, the days, they allege what they deem to be.

Article ninety-eight. Test practice:

The competent authority shall notify the persons concerned in advance of the place, date and time of the testing, with the warning, where appropriate, that they may appoint technicians to attend.

Article ninety-nine. Expense of the test.

One. Where, at the request of the person concerned, evidence is to be carried out which involves expenditure, the competent authority may require its advance in such a way as to ensure that the State's intervention is audited, and subject to the final settlement after the test is performed.

Two. The settlement shall be carried out by joining the vouchers proving the reality and the amount of the expenditure.

Article 100. Anti-test denial resources.

Against the agreements refusals of the admission of evidence proposed by the interested parties may be brought before the respective Authority within the unextendable period of ten days, counted from the following to the notification of the Agreements expressed. No appeal shall be made against the decision which shall be taken, without prejudice to the possibility of repeating such a request or proof in the second instance, if there is any such request.

Article one hundred. Public view.

One. Claimants may apply for a public hearing in writing signed by a lawyer, to be submitted:

(a) In proceedings in a single or first instance, within the same period of interposition of the claim, if the processing of claims is waived, and in the case of allegations in another case.

b) In the proceedings at second Instance, within the time limit of the appeal.

Two. The Court, taking into account the importance of the complaint and the other circumstances in the case, shall, at its discretion, grant or reject such a claim.

Three. The Court shall be deemed to have refused to do so when, without prior provision on the holding of the oral hearing, it has ruled on the complaint in question.

Four. The act which agrees to the holding of hearing shall be notified to the parties concerned.

Five. The public hearing shall be attended by the lawyers appointed by the persons concerned, who shall report in law on their respective claims.

CHAPTER III

Termination

Section 1. Resolution

Article one hundred two. Inexcusable resolution. Proposal for the amendment of legal provisions. Systematic disconformity with management acts.

One. Both the Central Economic and Administrative Court and the Provincial Court may not refrain from resolving any claims submitted to their knowledge, even under the pretext of rational doubt, or deficiency in the legal precepts.

Two. However, once the agreement has been reached in the specific case, and without the decision being taken to alter that agreement, the Central Administrative Court may address the Minister of Finance directly, and the Provincial Courts to the Central Court, stating the observations they consider relevant to demonstrate the appropriateness of the amendment of the legal provisions which they consider to be deficient. Where such exposure is made by the Provincial Courts, the Central Court shall decide at its discretion whether or not to submit them to the Minister and in any event shall acknowledge receipt thereof to the Provincial Court which has formulated it.

Three. In order to avoid breaking the unity of criterion in the direction of the economic and administrative matters, at the moment that the repetition of the ruling of the Central Court proves the existence of systematic disconformity with the Decisions of the Managers the President of the said Tribunal will be obliged to submit the case to the Minister of Finance so that, with hearing of the respective Directorate General, the appropriate general provision will dictate that the norm that must be followed.

Four. Decisions given by the Central Economic and Administrative Court considered to be of general interest shall contain an express statement in this regard, for the purposes of their publication in the "Official Gazette of the Ministry of Finance".

Article one hundred three. Resolution ponence.

One. The procedure shall be finalised; the rapporteur's office shall draw up a motion for a resolution adjusted to the provisions of Article 1 (5) of this Regulation.

Two. Copies shall be made of the judgment in order to deliver to each of the members of the Court five days in advance, at least, to the person appointed for the session in which the complaint is to be deliberated.

Three. During that period, the file shall remain at the disposal of the members of the Court at the disposal of the members of the Court.

Article one hundred and four. Request for reports.

One. The Courts may agree, before a decision is made, to hear the opinion of any official Agency, Corporation, Centre or Dependence, which shall issue it within one month from the date on which they receive the request.

Two. In general, the files should not be referred to the Agency for which the report is concerned, but should be specified in the form which is deemed to be most appropriate, the extreme or extreme on which the opinion is requested.

Three. If the report concerned has not been received within one month, the appropriate reminder shall be given, and at the end of two months from the date of dispatch of the first request, the action shall continue until the decision has been taken. prejudice to the liability in which the official may have been guilty of the omission.

Article one hundred five. Content of the resolutions.

Resolutions will express:

First.-The place, date, and Organ that dictates them; the names and addresses of the persons interested in the procedure, the character with which they have made it, and the object of the file.

Second.-In separate paragraphs, which will start with the word "Resulting", the facts alleged and those of interest to collect the file, the content of the administrative act claimed and, where appropriate, the contested decision and the Claims deducted by the interested parties.

Third. -Also in separate paragraphs, which will begin with the word "Recital", the reasons and principles of right of the ruling to be dictated.

Fourth. -Finally, the ruling or the operative part, in which all the questions raised by the interested parties will be decided and the case of the case, whether or not they have been promoted by those persons, with indication, if any, of the warnings of illegality referred to in Articles 15 (8) and 19 (10) of this Regulation.

Fifth.-Where appropriate, the Court shall rule on the recklessness or bad faith of the claimant for the purposes referred to in Article 80 and paragraph 10 of this Regulation.

Article one hundred six. Incorporation into the file and notification.

One. The decision shall be incorporated into the file and the parties concerned shall be notified within ten days of their date, as determined in the following Articles.

Two. In the Provincial Courts, the Secretariat shall ensure that the resolution is notified and shall retain in its power all actions until receipt of the supporting evidence of the notification, which shall be incorporated in the file.

Article one hundred seven. Referral to the Directorates-General for Estimated Resolutions.

When the Provincial Courts dictate resolutions, in a single or first instance, for which, in whole or in part, the claims of the claimants are accessed or the administrative act claimed is amended, they shall refer to the five-day period of a copy of the judgment given to the Directorate-General for the branch, for the purposes of the Articles 30 and 30 and six of this Regulation.

Article one hundred and eight. Presumed resolution.

One. After the period of one year from the start of the economic-administrative route in any of its instances, the person concerned may consider the complaint to be dismissed for the purpose of bringing the action, the period of which shall be from the next day to the time it is to be understood.

Two. The period referred to in the preceding paragraph shall be 60 days, if the dispute concerns agreements of the Local Corporations in matters of budgets, taxation of taxes or approval and modification of the tax systems.

Three. In the case of an express decision, the time limits for the interposition of the relevant resources shall start from the day following that of the notification of the relapse resolution.

Section 2

Article one hundred nine. Possibility and scope.

One. Any person interested in an economic-administrative complaint may withdraw his request or request or waive his right.

Two. If the claim of interposition of the claim has been made by two or more interested parties, the withdrawal or waiver shall only affect those who have made it.

Article one hundred ten. Requirements.

One. Withdrawal and resignation must be made in writing.

Two. Where the person concerned is taking possession, the latter must be accredited or accompanied by sufficient powers to the effect and where this requirement is not met, the person concerned must ratify the withdrawal or the waiver by writing or by the official who is responsible for dealing with the complaint shall be brought to the attention of the official in the case, in the latter case, due diligence, to be signed by the person concerned and the official.

Article one hundred and eleven. Acceptance and effects.

The Authority competent to resolve the economic and administrative complaint will accept the waiver or the withdrawal duly formulated and declare the procedure to be concluded, unless it is in any of the cases following:

First. -That having been personified in the actions other stakeholders would urge them to continue within ten days, since they were notified of the withdrawal or resignation.

Second. -That the Authority considers that the Administration has an interest in the continuation of the procedure until its resolution.

Section 3. Expiration

Article one hundred twelve. Requirements for your declaration

The expiration of the application shall be declared, unless the competent authority considers that the Administration has an interest in the continuation of the procedure, in the following cases:

First. -When for any cause imputable to the interested party the procedure has been paralyzed for three months.

Second. -In the other cases expressly provided for in this Regulation.

Article cent thirteen. Exceptions.

The instance expiration declaration will not be returned:

First. -If I do not find in the actions that the interested party was duly required for the contribution of document or fulfillment of legally indispensable procedure for the continuation of the procedure with warning that failure to comply within the relevant time limit shall declare the expiration of the instance.

Second. -If the person concerned complied with the procedure or requirement or justified the reasons for preventing it prior to the declaration of expiration of the application, even if the legal period had elapsed to agree to it.

Article one hundred and fourteen. Declaration of expiration. Effects.

One. The official who is responsible for processing the economic and administrative complaint shall without delay give an account to the Authority concerned that the time limits have elapsed and that the circumstances necessary for the declaration are met. expiration of the instance.

Two. The expiration agreement of the instance will be used in the show if it was the normal resolution of the procedure.

Three. The expiration of the application shall not in itself produce the prescription of the actions of the individual or of the Administration, but the expired procedures shall not interrupt the limitation period,

CHAPTER IV

Running

Article one hundred fifteen. Timing and routine effects.

One. Once the document has been incorporated into the file, the Secretariat shall return all the management actions, with certified copy of the decision, to the office of the Secretary of State for the notification of the decisions. which shall acknowledge receipt thereof.

Two. If, as a result of the decision, any Agency, Centre or Dependence is to rectify the administrative act which is the subject of a complaint, it shall verify it within a period of 15 days, giving the Authority that it has issued the decision. compliance with this and the notification of the new administrative act resulting from the execution.

Three. In the same way, the justification for the notification of decisions given in the first instance when they are firm, but if they are the subject of challenge, will be forwarded to the Authority after the proceedings have been incorporated into the file. competent to know the action brought.

Four. If, as a result of the estimate of the complaint lodged, the person concerned has to return the sums paid, the person concerned shall be entitled to the interest of late payment from the date of entry, in the amount laid down in Article 30 and six, paragraph two of the General Budget Law of four January thousand nine hundred and seventy-seven.

Article one hundred and sixteen. Implementing acts. Resources against them.

One. The acts of enforcement of the resolutions, as referred to in the previous article, shall be exactly in accordance with the pronouncements of those decisions, which may not be discussed again.

Two. If the person concerned considers that the implementing acts are not to be settled, he shall be exposed to the Court of First or only instance for the adoption of the relevant measures within the following five days, without prejudice to the provisions of the in the following paragraph and without the time spent in this procedure being computed for the periods of interposition, if any, of the relevant resources.

Three. If the implementing act raises unresolved questions, it may be challenged, on an economic-administrative basis, in respect of such new issues or their failure to comply with the judgment.

Four. In the notification of such acts, the time taken by the persons concerned for the appeal shall be warned of the extent to which they are provided in the preceding paragraph.

Article one hundred and seventeen. Monitoring compliance with the resolutions.

One. The Heads of the Sections of the Central Economic and Administrative Tribunal and the Secretaries of the Provincial Courts will monitor the compliance of the resolutions handed down by the respective Authority, adopting or proposing to the President, according to appropriate measures to remove obstacles to their implementation.

Two. If this is appropriate, they shall require every 15 days to be notified by the office or tribunal concerned with the formalities to be completed until full compliance with the judgment has been made.

CHAPTER V

Special Procedures

Section 1. Incidents

Article one hundred and eighteen. Eligible incidents.

One. All matters arising during the processing of the economic and administrative complaints, in any of their bodies, and relating to the personality of the claimants or persons concerned, shall be considered as incidents. and recusal of the components of the bodies responsible for hearing such complaints and of the officials involved in their proceedings in which case the provisions of Article 30 shall apply to the admission of complaints. and of the relevant resources, to the refusal to give course to the writings of any kind, to the admission or refusal of evidence and, in general, to all those extremes which, without constituting the substance of the claimed case, relate to it or to the validity of the procedure, provided that the decision of those questions is a prerequisite and necessary for the handling of complaints and cannot therefore be deferred until the substance of the case has been agreed.

Two. Incidents where they are not included in any of the cases referred to in the previous paragraph shall be rejected, without prejudice to the possibility that the question may be raised again in the case of an appeal against the agreement which terminated the the instance.

Article cent nineteen. Handling of the incident.

One. The approach of an incidental issue will be suspended for the handling of the complaint until the resolution of the incident.

Two. The handling of the incident will be accommodated in the same way as the complaints procedure, with no other difference than the reduction of all the time-limits to half its duration.

Article 120. Death of the person concerned.

One. If the Authority which was aware of a complaint is aware of the death of the person concerned, it shall agree to suspend the processing and to call its successors in the form prevented in Article 80 and 7. appear to replace the deceased within a period of not more than one month, warning them that failure to do so shall result in the termination of the complaint and the completion of the file, unless the Administration has an interest in its continuation.

Two. If the claimant has failed to have another person in place of his or her replacement, he shall also be called upon to be entitled to the fining, in the manner provided for in the preceding paragraph, but the processing shall not be interrupted, except in those cases. exceptional circumstances in which an important test or any other justified cause is deemed to be appropriate.

Three. The duration of the suspension referred to in the previous two paragraphs shall not be taken into account for the purposes of the provisions of Articles 70 and 8 of this Regulation.

Section 2. Claimable Tax Actuations

Article one hundred and twenty-one. Impeaching autoliquidations.

One. Where the taxable persons intend to challenge, on an economic and administrative basis, any self-validation made by them, they shall, in advance, request confirmation or rectification from the management bodies, the application shall be made once after six months and before one year after the date of the release of the self-settlement, which shall be deemed to be confirmed by administrative silence if the request is not expressly resolved within one month.

Two. The complaint shall be lodged within 15 days of the date of the express decision, where appropriate, of the person being notified to the taxable person or of the confirmation of self-validation by administrative silence.

Article one hundred and twenty-two. Procedure for complaints about tax implications.

One. They shall be governed by the provisions of this Article and, failing that, by the rules relating to the single or first instance procedure, claims to make effective or challenge acts of compulsory tax impact or the reimbursement of Tributes satisfied by taxpayer substitutes.

Two. The Court shall have jurisdiction to extend the jurisdiction of the person against whom the complaint is addressed. The person concerned may raise the matter before the administrative body responsible for the management of the tax, within the time limit laid down in the following paragraph and in accordance with the rules governing the use of replacement economic-administrative.

Three. The complaint shall be filed within a period of 15 days from the date on which the impact or claim for reimbursement is notified by the person who is obliged to bear them or is expressly known to them. In addition to containing the general terms, the statement of interposition must clearly and accurately fix what is requested and the person against whom the complaint is addressed.

Four. Once the Court has received the letter of interposition, it shall immediately communicate to the requested subject, who shall appear in the file, giving all the necessary records for its instruction within the period of ten days. Failure to appear on the complaint shall determine that the procedure may be continued with only the background provided by the claimant, without prejudice to the investigating powers of the Court.

Five. The action shall be made manifest, successively, to the claimant and to the claimant, for periods of 15 days, with the possibility of making representations, in each case, with input or proposal of the appropriate evidence.

Six. The opening of a trial period shall be agreed upon upon request by both parties or the Court considers it appropriate.

Seven. The decision shall terminate the proceedings, declare whether the intended impact or reimbursement is appropriate and, where appropriate, determine the amount of the measure, detailing the action to be taken by the parties for the implementation of the failed. Such a decision shall be notified to both parties, which may bring the relevant resources against it.

Eight. The pronouncements of the Court, once they have become firm, will have the effects of a final judgment on the Public Administration in general. If the taxpayer has paid the tax, he shall be entitled to the refund of the amounts entered into the Treasury, as soon as they exceed the declared impact.

Nine. The enforcement of the judgment shall be requested by the person concerned, where he is firm, before the Court which has known the complaint in the first or only instance. The Court will order the subject concerned to comply with the mandates contained in the resolution, which must be carried out within 15 states. This mandate shall also be communicated to the other interested parties who have appeared in the proceedings.

Ten. After the period referred to in the preceding paragraph without justification, the President of the Court shall, on a proposal from the Registrar, impose periodic penalty payments on the subject bound by that decision. execution, as long as it is not completed.

Coercive fines may not exceed a quarter of the unfulfilled benefit or be less than five thousand pesetas, and must be entered in the Treasury within the five-day period, to be counted from the notification of the imposition.

Article one hundred and twenty-three. Impeachment of tax withholding acts.

One. Claims brought against acts of withholding tax shall be substantiated by application of the rules contained in this Article and, failing that, those of the previous Article and the rules governing the general procedure.

Two. The Court of jurisdiction shall have jurisdiction to extend to the place where the taxpayer who supports the withholding tax has his tax domicile.

Three. The complaint shall be filed within a period of 15 days from the date on which the act of retention has been communicated in a manner to the claimant or, failing that, since he expressly states that he is aware of the retention.

Four. The decision shall confirm the cancellation or amendment of the contested withholding act, making the declarations of rights or obligations that are relevant.

In particular, in the case of indirect retention acts, the following shall be done:

(a) Where the withholding is cancelled or declared excessive and the amount has been entered by the retainer in the Treasury having justified this end, the file shall be opened as a file for the return to the taxpayer of the corresponding quantities. If the entry has not been made, it shall be for the holder to return the amounts unduly withheld, in accordance with paragraphs 9 and 10 of the preceding Article, without prejudice to the following: Article 40 and seven of this Regulation are available.

(b) If the withholding is declared insufficient, the Court shall order the taxpayer to enter the corresponding amount directly into the Treasury within a period of 15 days. This income will have the effects that are legally assigned to the withholding tax.

Five. The percentage of withholding tax applicable to the taxpayer must be observed by the holder in his subsequent proceedings, as long as the circumstances determining his or her fixation are not altered or the rules are not changed. applicable.

Article cent twenty-four. Challenge of the acts dictated for the application of the system of indirect estimation of taxable bases.

One. Prior administrative acts with the application of the indirect estimation scheme, as well as those which put an end to the procedure, may be claimed on an economic and administrative basis by fixing the relevant tax base.

Two. Where the administrative act declaring the indirect estimation scheme is contested, the Court shall bring it to the attention of the managing office concerned, which shall carry out prudential clearance on an estimated tax basis in the following way:

(a) It shall not be lower than the base declared by the taxable person himself or recognized by him in his or her manifestations, documents or writings.

(b) It shall not be higher than the largest of the final eligible settlement bases in the preceding non-prescribed financial years, unless the liability declared or recognised by the taxable person is higher.

Three. The complaint which seeks to challenge the tax base fixed by indirect estimation may not be extended to the review of the circumstances determining the application of the scheme. The Court shall communicate the complaint to the relevant management office, which shall take precautionary settlement, in the manner governed by the preceding paragraph.

Section 3. Condonation of Sanctions

Article cent twenty-five. Competent bodies. Compatibility with other donations.

One. The Economic and Administrative Courts by delegation of the Minister of Finance will resolve the requests for waiver of penalties imposed on taxpayers for failure to comply with their fiscal duties.

Two. They are competent to resolve write-off requests:

(a) The Provincial Economic and Administrative Courts, when the penalty does not reach two hundred and fifty thousand pesetas and has been imposed by a Provincial Public Finance Agency or Authority.

(b) The Central Economic and Administrative Court, where the sanction has been imposed by a Central Administration Authority or Authority of the Ministry of Finance, whatever the amount or when the fine is reached or exceeds two hundred and fifty thousand pesetas and has been imposed by a provincial authority or authority.

Three. The remission that this article regulates may be made compatible in exceptional cases with the automatic donations that in certain cases and circumstances grant other precepts of the legislation of the Treasury.

Four. The processing of the remission files shall be the responsibility of the Heads of the Sections of the Central Court and the Secretaries in the Provincial Courts.

Article one hundred and twenty-six. Non-condonable part.

In no case may the part of the penalty that corresponds to the unit-holders be waived.

Article one hundred and twenty-seven. Time limit and waiver of subsequent appeal.

One. Requests for remission shall be submitted within the period of not more than 15 days following the notification of the act which would have imposed the penalty on any instance within the administrative route.

Two. Where such act does not exhaust the administrative route, the person concerned shall, in the same document, expressly waive any subsequent appeal, and in any event the administrative dispute.

Three. For the purposes of the express wording of this waiver, the provisions of Article 100 (10) of this Regulation shall be taken into account.

Article one hundred and twenty-eight. Processing of requests.

One. Requests for remission will be dealt with and resolved in the form of economic and administrative complaints.

Two. The office or office which has imposed the penalty when submitting the file shall, in any event, issue a report stating the reason for its imposition, the circumstances in which the applicant is present in his relations with the Administration and whether or not it is recommended that the requested be accessed.

Three. No recourse shall be made against decisions on the waiver of penalties.

TITLE VI

Resources

CHAPTER FIRST

Alzada Resource

Article one hundred and twenty-nine. Actionable resolutions.

One. Decisions of the Provincial Economic and Administrative Courts on the merits of the case, as well as those of a declaration of jurisdiction, those of a procedure that directly or indirectly decide that, in order to put an end to the claim, make impossible or suspend their continuation, they shall be subject to an appeal, except in cases where the amount does not exceed 1 million pesetas.

Two. Against decisions of incidental matters, except those relating to the test, which end claims which may be raised, in accordance with the preceding paragraph, may also be used in a show of praise.

Three. The decisions of the Central Court or the Minister of Finance shall put an end to the administrative procedure and shall be used in administrative and administrative proceedings before the National Court.

Four. Decisions taken in a single instance by the Provincial Courts shall be subject to administrative and administrative proceedings before the respective Territorial or Provincial Court.

Article one hundred thirty. Legitimisation to appeal.

One. The Directors-General of the Ministry of Finance in respect of the matters for which they are responsible and the Territorial Interventors shall be entitled to use them in a show of interest.

Two. Likewise, the Corporations and Institutions other than the State, authors of the administrative act resolved in the first instance.

Article one hundred and thirty-one. Deadline for the raised resource.

One. The appeal shall be lodged within a period of not longer than 15 days.

Two. This time limit shall be eight days for the action against the resolution of incidents.

Article one hundred and thirty-two. Referral and complaint of the file. Moving the resource.

One. If the letter of application of the appeal to the Central Court is lodged at the Secretariat of the Provincial Court which issued the decision of first instance, the Secretariat shall be obliged to raise it, together with the management and complaint files, to the Central Court within three days of its submission, except as provided for in paragraph 3 of this Article.

Two. Where the action is brought directly before the Central Court or is received by other authorities or the services of the Post, the Registrar shall, within eight days, request the file, which shall be sent by the Court of Justice. Provincial in the three days following the receipt of the trade. Where the circumstances referred to in the following paragraph are met, the Registrar of the Central Court shall forward the written application of the appeal to the lower body concerned, in order to enable it to be seen in union with the files, to the other interested parties.

Three. Where an appeal is lodged on the file in which they have appeared more interested than the appellant, the Registrar of the Court who has delivered the decision of first instance shall transfer the appeal to all the persons concerned, a common period of 15 days, so that they can rely on what they consider to be appropriate and raise the management and complaint files with the written submissions to the Central Court within three days.

Four. The referral of the files will always be done with duplicate trade, one of whose copies will be joined to those and the other will be sent in separate and by different mail.

Article one hundred and thirty-three. Written interposition and documents.

One. In the case of the Court of First Instance, the appellant must state the reasons for which it is founded and may accompany the documents it considers to be relevant, without, in the second instance, the filing of the claims, except in the cases referred to in paragraph 3 of the previous Article, and in paragraph 2 of the following Article.

Two. No document shall be admissible after the submission of this document and the Tribunal shall return the proceedings of its own motion without further appeal.

Article one hundred and thirty-four. Test receipt in the second instance.

One. It may be granted only, at the request of the data subject, for the receipt of proof in the second instance, where:

(a) The Provincial Court has refused to grant it and its admission is appropriate.

b) For any unattributable cause to which the test applies, it could not have been practiced in the first instance all or part of the one that was proposed.

(c) There has been some new influence on the decision of the file after the period granted for the written statement of claims.

d) After that period, the person concerned would have become aware of some fact ignored by him and also of notorious influence.

e) When one of the assumptions referred to in Articles forty and four, in paragraphs one and three, and ninety-seven paragraphs two and three is referred to.

Two. The competent bodies may, in any event, agree that the evidence necessary for the successful resolution of the case is to be carried out. Where they exercise such power, they must show the action to the parties concerned, so that, within eight days, they shall submit what they consider to be appropriate.

Article one hundred and thirty-five. Second instance fulfillment and resolution.

The handling and resolution of claims in the second instance shall be in accordance with the provisions of the single or first instance, as soon as it is not modified by the provisions contained in this Title.

Article one hundred and thirty-six. Extraordinary resource of raised for the unification of criteria.

One. The decisions of the Provincial Economic and Administrative Courts which are not susceptible to the use of ordinary assets may, however, be contested by the Directors-General of the Ministry of Finance in the matters of their jurisdiction, by means of an extraordinary appeal, when the judgment given is seriously harmful and erroneous.

Two. This appeal shall be brought within three months from the date of notification of the failure.

Three. The Central Court shall be of interest to the Provincial Court which has issued the decision appealed for the submission of the management and complaint files.

Four. Once received, the Secretary of the Central Court shall send them to the Directorate-General concerned, so that within a period of 15 days from the date of receipt, they shall, with the files referred to above, submit and submit them. the written statement of allegations with as many copies as interested would have appeared in the proceedings.

Five. The written submissions shall be sent from the copy to the parties concerned, in order to ensure that they are deemed relevant in defence of their right within the common period of 15 days from the date on which they received the site.

Six. If the Director-General leaves the time limit for claims and the extension, if any, without submitting the corresponding letter, the appeal shall be held for failure to appeal, thereby declaring the appeal to the Court.

Seven. The resolution to be delivered shall respect the particular legal status arising from the decision to be used and shall unify the criterion.

CHAPTER II

Review Facility

Article one hundred and thirty-seven. Grounds of appeal and body competent.

One. The extraordinary review appeal may be brought against the acts of management and the decisions of firm economic and administrative complaints, where one of the following circumstances is present:

(a) The fact that the document had been made manifest error of fact resulting from the documents itself incorporated into the file.

b) That documents of essential value appear for the resolution of the claim, ignored when it is dictated or impossible to contribute to the case.

(c) The decision has essentially influenced documents or testimonies declared false by a final judgment or subsequent to that decision, provided that in the first case the person concerned did not know the declaration of falsehood; and

(d) that the decision has been dictated as a result of prevarication, co-fact, violence or other fraudulent scheming and has been declared so by virtue of a firm judicial judgment.

Two. The Central Economic and Administrative Court shall have jurisdiction to hear the extraordinary review appeal, except in the case provided for in Article 8 of this Regulation.

Three. The provisions of Article 100 (3) of this Regulation shall be the subject of legitimisation.

Article one hundred and thirty-eight. Period of interposition.

One. The time limit for bringing the extraordinary review appeal in the cases referred to in paragraph 1 (a) of the preceding Article shall be four years from the day following that of the notification of the act or judgment which is contest.

Two. In other cases the time limit shall be three months, from the day on which the documents were discovered ignored or from the date on which the judgment declaring the untruth of the documents or the testimony or the testimony had been established. a crime under which the act or resolution was issued for the purpose of the appeal.

Article one hundred and thirty-nine. No suspension of the action taken and proceedings of the appeal.

One. The interposition of the extraordinary review appeal shall in no case suspend the execution of the act or resolution against which it is addressed.

Two. The processing of that resource will be in accordance with what is set for the claims in a single instance.

Article one hundred and forty. Estimate of the resource. Effects.

One. If the Central Court finds that the action is taken, it shall be limited to declaring a declaration of nullity or to agree to the annulment, in whole or in part, of the contested act or judgment, by returning the file with certified copy of the judgment to be carried out. (i) of its own motion.

Two. In any event, the declarations made in the resolution of the extraordinary review appeal, which may not be discussed, shall be used as a basis in the new acts of management or economic and administrative complaints.

Three. No other administrative action shall be taken against the decision to be taken in the review facility.

ADDITIONAL DISPOSITION

In accordance with the provisions of the first and second provisions of the Organic Law eight/thousand nine hundred and eighty, of 22 September, the rules of this Regulation shall apply in the foral territories, in accordance with the provisions of the respective Statutes of Autonomy, Concert or Economic Convention, if any.

FINAL PROVISIONS

First.

This Regulation will begin to govern the day one of October a thousand nine hundred and eighty one.

Second.

Repealed: The Rules of Procedure for Economic and Administrative Claims, approved by Decree two thousand and eighty-three/thousand nine hundred and fifty-nine, of twenty-six of November; the Decree four hundred Seventy-six/thousand nine hundred and sixty-one, of sixteen of March. That he modified his articles thirteen and fourteen; the Decree two thousand eight hundred and seventy-five/thousand nine hundred and sixty-three, of seven November on the rise of the statutory amounts; the Decree thirty-three/thousand nine hundred and sixty-eight, of 11 January, which restructured the Central Economic and Administrative Court, except as provided for in the third transitional provision of this Regulation; the Decree two thousand one hundred and seventy-four thousand nine hundred and seventy-three, of seventeen August, relative to regulations and the regulations and the Royal Decree my nine hundred Eight hundred and seventy-nine, of six July, which modified the composition of the Provincial Courts.

Also repealed: The articles three hundred and sixty-one to three hundred and sixty-six of the recast and modified text of the General Ordinance of the Income of Customs, approved by Decree of seventeen October of a thousand nine hundred and forty-seven; articles two hundred and thirty-eight to two hundred and forty-four of the Rules of Local Government, of four August of one thousand nine hundred and fifty-two; the Decree one thousand eight hundred and eighty-one/thousand nine hundred Sixty-four, of 25 June, on the formation of the Jurados tributaries; the Decree a thousand two hundred and ninety-two/thousand nine hundred and sixty-five of six of May; regulator of the procedure of these Jurados and any other rules of a regulatory nature are opposed to that established in this provision.

Third.

The Royal Decree remains in force two thousand two hundred and forty-four/thousand nine hundred and seventy-nine, of seven September, the regulator of the resource of pre-economic-administrative replacement.

TRANSIENT PROVISIONS

First.

The economic and administrative complaints before one of October of one thousand nine hundred and eighty one will be dealt with and resolved by the Economic and Administrative Organs according to the procedure of the Regulation of twenty-six of November of a thousand nine hundred and fifty-nine as soon as the Royal Legislative Decree was not opposed two thousand seven hundred and ninety-five/thousand nine hundred and eighty, twelve of December.

Second.

Alzada and review resources that are brought against resolutions dictated from one of October of one thousand nine hundred and eighty-one shall be governed entirely by this Regulation.

Third.

Interest or no change in the organic and substantive regulations of the repression of contraband, will keep the Central Economic and Administrative Tribunal, its specific competence, preserving its vigor, the Decree thirty-three/thousand nine hundred and sixty-eight, of eleven of January, as pertinent.

Given in Palma de Mallorca to twenty of August of one thousand nine hundred and eighty one.

JOHN CARLOS R.

The Minister of Finance,

JAIME GARCIA ANOVEROS