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Resolution Of 9 April 2015, Of The Presidency Of The National Commission Of Markets And Competition, Which Are Delegated Certain Powers On Tax Matters.

Original Language Title: Resolución de 9 de abril de 2015, de la Presidencia de la Comisión Nacional de los Mercados y la Competencia, por la que se delegan determinadas competencias en materia tributaria.

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TEXT

Article 2 of Law 3/2013, of 4 June, of the creation of the National Commission of the Markets and Competition, establishes as a supplementary legislation applicable to the functioning of the Law No 30/1992, of 26 December, of Legal regime of public administrations and the Common Administrative Procedure, Law 6/1997 of 14 April, Organization and Functioning of the General Administration of the State, as provided for in its additional provision Tenth, to Law 47/2003, of 26 November, General Budget, and to the rest of the legal. The above rules contain specific provisions governing the delegations of powers in the field of the General Administration of the State.

On the other hand, Article 19 of Law No 3/2013 of 4 June, of the creation of the National Commission of the Markets and Competition, establishes in general the functions of the President, and Article 15 of the Organic Statute of the National Commission of the Markets and the Competition, approved by Royal Decree 657/2013, of August 30, develops in greater detail the aforementioned functions of the president. In particular, the competition to carry out the liquidations and the other acts resulting from the tax management on a voluntary basis of the General Rate of Operators, the Rate of Numbering, the Telecommunication Rate and the contributions to the The financing of the Spanish Radio and Television Corporation is temporarily exercised (1) by the President of the National Commission of the Markets and the Competition under the provisions of Article 19.1 (p) of Law 3/2013 and in the Article 15 (2) (p) of the Organic Statute, in relation to the provisions of Article 83.4 of Law 58/2003, of December 17, General Tax.

(1) The management and collection competencies of the General Rate of Operators, the Rate of Numbering, the Telecommunication Rate and the contributions to the financing of the Spanish Radio and Television Corporation are temporarily exercised by the National Commission of the Markets and the Competition until the Ministry of Industry, Energy and Tourism assumes its effective exercise, in accordance with the provisions of the Transitional Provision Ninth of the Law Regulation (EC) No 318/2013 of 4 June 2013 establishing the National Markets and Competition Commission and in the Transitional Provision Tenth of Law 9/2014 of 9 May, General Telecommunications.

For its part, the precise Organic Statute of the National Commission of the Markets and the Competition has in its article 15, paragraph 3, that the President of the National Commission of the Markets and the Competition will be able to delegate its functions in accordance with Article 13 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

In this regard, Article 13 of the required Law 30/1992 of 26 November provides in paragraph 1 that the bodies of the various public administrations may delegate the exercise of the powers they have In other bodies of the same administration, paragraph 3 adds that the delegation of powers and their revocation must be published in the "Official State Gazette"; paragraph 4 specifies that administrative decisions which are adopt by delegation expressly indicate this circumstance and shall be deemed to have been delegated body; and paragraph 6 provides that the delegation shall be revocable at any time by the body which has conferred it. Finally, Article 14 of Law No 30/1992 provides for the possibility for the delegating body to be able to use the knowledge of a specific case whose decision has been delegated to another body when circumstances of a technical nature, economic, social, legal or territorial, make it appropriate.

In accordance with the above mentioned precepts, and in order to facilitate and expedite the regular management of the General Rate of Operators, the Numbering Rate, the Telecommunication Rate and the contributions to the financing of The Corporation of Spanish Radio and Television that performs the National Commission of the Markets and the Competition and to reach a greater speed and efficiency in the processing of the cited procedures of tax management, it seems opportune that the President of the Commission delegating to the head of the Directorate for Telecommunications and the Sector Audiovisual competition to dictate certain formalities and acts of tax management which are attributed to it by the abovementioned legal rules, in particular the competence to issue all the acts of initiation and procedure of the settlement, recovery and other acts of tax management on a voluntary basis relating to the said fees and contributions, and the jurisdiction to issue the decisions of the said procedures the amount of which does not exceed the amount of € 100,000.

This delegation is expressly excluded from competition in order to resolve the remedies against the decisions of the winding-up proceedings and other acts of tax administration on a voluntary basis. of delegation, since although Article 225 of Law 58/2003, of 17 December, General Tax attributes to the delegated body when they have been rotated by delegation, it is considered appropriate to maintain the unit of criterion of the delegating organ in way of Administrative resource, prior to the economic-administrative route and to the road judicial.

For these purposes, this Resolution establishes the powers and functions whose competence is the subject of delegation, as well as the legal regime to which the exercise of the said delegation of powers will be submitted by part of the delegated body.

In attention to all of the above, and by virtue of the provisions laid down in the above mentioned precepts, the Chairman of the National Markets and Competition Commission resolves:

First.

To delegate to the holder of the Telecommunications and Audiovisual Sector the competence to issue all the acts of initiation and processing of the procedures for the liquidation, collection and other acts of management This is a voluntary period of the General Rate of Operators, of the Rate of Numbering, of the Telecommunication Rate and of the contributions to the financing of the Corporation of Spanish Radio and Television that the National Commission of the Markets and Competition.

Second.

Delegate to the holder of the Telecommunications and Audiovisual Sector the competence to dictate the liquidations and the resolutions of the other acts of tax management of the General Rate of Operators, of the Number of the National Commission of the Markets and the Competition, the amount of which does not exceed the amount of 100,000. euro.

The liquidations and other acts of tax management on a voluntary basis, the amount of which exceeds the amount of EUR 100 000, as well as all the decisions of the replenishment resources, are expressly excluded from this delegation. against the decisions of the winding-up proceedings and other acts of tax management on a voluntary period of delegation; some and others will continue to be delivered by the Chairman of the National Markets and Competition Commission.

Third.

In accordance with the provisions of Article 13 (4) of Law 30/1992, of 26 November, resolutions and acts adopted by delegation shall expressly indicate this circumstance by reference to this Resolution. and of their date of publication in the "Official Gazette of the State", and shall be deemed to be dictated by the Chairman of the National Markets and Competition Commission.

Fourth.

The delegation of powers contained in this Resolution will be revocable at any time by the Chairman of the National Markets and Competition Commission. Likewise, as the governing body of delegated powers, the President may at any time endorse the exercise of such powers and to ascertain and resolve any of the matters covered by the delegation of powers to which he or she is refers to this Resolution, in accordance with the provisions of Article 14 of Law 30/1992 of 26 November.

For its part, the holder of the Directorate of Telecommunications and Audiovisual, in the field of the powers delegated to this Resolution, may submit to the consideration of the President the files which for its Significance or peculiarities should be considered appropriate and appropriate.

Fifth.

The head of the Telecommunications and Audiovisual Sector will report quarterly to the President of the National Markets and Competition Commission on the exercise of delegated powers.

Sixth.

The Resolution of 21 May 2009, of the Presidency of the Telecommunications Market Committee, for which the tax authority was delegated to the head of the Directorate of Telecommunications, is without effect. Administration (published in the "Official State Gazette" of 9 June 2009.

Seventh.

This Resolution shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, April 9, 2015. -President of the National Commission of the Markets and Competition, José María Marin Quemada.