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.

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-4371

Article 2 of the law 3/2013, June 4, creation of the National Commission of markets and competition, establishes as extra laws applicable to the performance thereof to law 30/1992, of 26 December, legal regime of public administrations and common administrative procedure, the law 6/1997, of 14 April Organization and functioning of the General Administration of the State, in accordance with its tenth additional provision, to the Law 47/2003, of 26 November, General budget, and the rest of the legal system. The above-mentioned standards contains specific provisions governing delegations of powers within the scope of the General Administration of the State.

On the other hand, article 19 of law 3/2013, 4 June, creation of the National Commission of markets and competition, establishes general functions of the President, and article 15 of the Organic Statute of the National Commission of markets and competition, approved by Royal Decree 657/2013, 30 August develops in more detail the aforementioned functions of the President. In particular the competence to carry out the liquidation and other acts arising from the tax administration volunteer of the General rate of operators, the rate of numbering, the telecommunications and rate of contributions to the financing of the Corporación de Radio y Televisión Española during is exercised temporarily (1) by the President of the National Commission of the markets and competition under cover of the provisions of article 19(1). p) (law 3/2013 and in article 15.2. p) of the Organic Statute, in relation to provisions of article 83.4 of the Act 58/2003, of December 17, General tax.

(1) the powers of administration and collection of the overall rate of operators, the rate of numbering, the telecommunications and rate of contributions to the financing of the Corporación de Radio y Televisión Española are exercised temporarily by the National Commission of markets and competition until the Ministry of industry, energy and tourism takes its effective exercise , in accordance with the available transient ninth of the Act 3/2013, June 4, creating the National Commission of markets and competition and the available transitional tenth law 9/2014, of 9 may, General of telecommunications.

Meanwhile, the aforementioned Statute organic of the Commission national markets and competition has in its article 15, paragraph 3, that the President of the National Commission of the markets and competition may delegate its functions in accordance with article 13 of law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure.

In this sense, article 13 of the aforementioned law 30/1992, of 26 November, provides in its paragraph 1 that the bodies of the different public administrations may delegate the exercise of powers that are assigned in other organs of the same administration; paragraph 3 adds that the delegations of powers and its repeal shall be published in the «Official Gazette»; paragraph 4 specifies that the administrative decisions taken by delegation shall indicate expressly this circumstance and are considered to be dictated by the delegating body; and paragraph 6 provides that the delegation will be revocable at any time by the authority that has been conferred upon it. Finally, article 14 of the same law 30/1992 regulates the possibility of delegating organ can arrogate for themselves the knowledge of a particular subject whose resolution delegated to another organ when circumstances of technical, economic, social, legal or territorial nature should do.

In accordance with these precepts, and in order to facilitate and streamline the day-to-day management of the General rate of operators, the rate of numbering, the telecommunications and rate of contributions to the financing of the Corporación de Radio y Televisión Española, making the National Commission of markets and competition and achieve a greater speed and efficiency in the processing of the aforementioned tax management procedures It seems appropriate that the President of the Commission delegate to the head of the Department of telecommunications and the Audiovisual Sector competition to dictate certain formalities and acts of tax administration that attributed above legal standards, in particular the competence to conduct all acts home and formality of procedures of liquidation, collection and other acts of tax management in voluntary period related to the above rates and contributions as well as competition for giving the rulings of the aforementioned procedures whose amount does not exceed the amount of € 100,000.

Only be expressly excluded from this delegation competition to resolve resources of replacement against the resolutions of the procedures of liquidation and other acts of tax management in period volunteer delegation, since although article 225 of the law 58/2003, of December 17, General tax attributed to the executive body when they are rotated by delegation It is considered appropriate to maintain the unity of the delegating body criteria in optional administrative appeal route, via administrative and legal.

For these purposes, this resolution establishes the competences and functions whose jurisdiction is the subject of delegation, as well as the legal regime to which the exercise of the aforementioned delegation of powers by the executive organ shall be submitted.

In response to the foregoing, and pursuant to the designated precepts, the President of the National Commission of the markets and competition meets: first.

Delegate to the head of the Department of telecommunications and the Audiovisual Sector competition to dictate all the acts start and formality of procedures of liquidation, collection and other acts of tax management during voluntary of the General rate of operators, the rate of numbering, the telecommunications and rate of contributions to the financing of the Corporación de Radio y Televisión Española, which carries out the National Commission of the markets and the competition.

Second.

Delegate to the head of the Department of telecommunications and the Audiovisual Sector competition to dictate settlements and resolutions of other acts of tax administration of the General rate of operators, the rate of numbering, the telecommunications and rate of contributions to the financing of the Corporación de Radio y Televisión Española, making the National Commission of markets and competition whose amount does not exceed the amount of € 100,000.

Are expressly excluded from this delegation liquidations and other acts of tax management in voluntary period whose amount exceeds the amount of € 100,000, as well as all resolutions resources of replacement against the resolutions of the procedures of liquidation and other acts of tax management in period volunteer delegation; a few and others will continue to patronize by the President of the National Commission of markets and competition.

Third party.

Pursuant to paragraph 4 of article 13 of law 30/1992, of November 26, resolutions and acts adopted by delegation shall indicate expressly this circumstance by the mention of this resolution and its date of publication in the «Official Gazette», and are considered to be dictated by the President of the National Commission of markets and competition.

Room.

The delegation of powers contained in the present resolution shall be revocable at any time by the Chairman of the National Committee of the markets and competition. Addition, as holder of the delegated powers, anytime President may arrogate to itself the exercise of the same and know and solve any of the matters covered by the delegation of powers to referring this resolution, in accordance with the provisions of article 14 of the law 30/1992, of 26 November.

For his part, the head of the Department of telecommunications and the Audiovisual Sector, in the scope of the powers delegated in this resolution, may refer to the consideration of the President records deemed by its significance or features timely and convenient.

Fifth.

The head of the Department of telecommunications and the Audiovisual Sector will report quarterly to the President of the National Commission of the markets and competition on the exercise of the delegated powers.

Sixth.

Remains without effect the resolution dated May 21, 2009, the Presidency the Commission of the market of telecommunication, which were delegated competences in taxation at the head of the Directorate of Administration (published in the «Official Gazette» of 9 June 2009.

Seventh.

This resolution shall enter into force the day following its publication in the "Official Gazette".

Madrid, 9 April 2015.-the President of the Commission national markets and competition, José María Marín Quemada.